S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10566

                          I N  A S S E M B L Y

                              June 6, 2012
                               ___________

Introduced  by  COMMITTEE  ON  RULES  -- (at request of M. of A. Paulin,
  Latimer) -- read once and referred to the Committee on  Real  Property
  Taxation

AN  ACT  to authorize the Shiloh Baptist Church of New Rochelle to apply
  for a real property tax exemption for certain property in the city  of
  New Rochelle, county of Westchester

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the city of New  Rochelle,  county  of  Westchester,  is
hereby  authorized  to accept from Shiloh Baptist Church of New Rochelle
an application for  exemption  from  real  property  taxes  pursuant  to
section  420-a of the real property tax law for the 2009-2010 assessment
roll, for the parcel  owned  by  such  not-for-profit  church  which  is
located  at  39  Kress Ave, city of New Rochelle, county of Westchester,
otherwise known as New Rochelle tax map block and lot number  1418-0073.
If  accepted,  the  application  shall  be  reviewed  as  if it had been
received on or before the taxable status date established for such roll.
  If satisfied that Shiloh Baptist Church of New Rochelle  would  other-
wise  be  entitled to such exemption if such not-for-profit organization
had acquired the subject property and filed an application for exemption
by the appropriate taxable status date, the assessor, upon  approval  by
the  New  Rochelle  City Council, may make appropriate correction to the
subject roll. If such exemption is granted and such organization, there-
fore, shall have paid any tax with respect  to  the  subject  roll,  the
applicable governing body or tax department may, in its sole discretion,
provide  for  the  refund  of  those  taxes paid and cancel those taxes,
fines, penalties, liens or interest remaining unpaid.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16150-01-2