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

                                  9769

                          I N  A S S E M B L Y

                              April 2, 2012
                               ___________

Introduced  by M. of A. RAMOS -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to authorize the assessor of the  town  of  Islip  to  accept  an
  application  for  exemption  from  real property taxes from the Morgan
  Center for a certain parcel of land

  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 any law to the
contrary, the assessor of the town of  Islip  is  hereby  authorized  to
accept  from  the  Morgan Center, an application for exemption from real
property taxes pursuant to section 420-a of the real  property  tax  law
for  the  assessment  roll for the 2010-2011 assessable tax year for the
parcel conveyed to such center on December 30, 2010, located in the town
of Islip at 111 Carleton Avenue, Islip Terrace, also known  as  district
500,  section  296, block 04.00, lot 002.000.  If accepted, the applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble status date established for such roll.
  If satisfied that the Morgan Center, (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the taxable  status  dates
established  for such roll and prior to the taxable status dates for the
next ensuing assessment roll and (ii) would  otherwise  be  entitled  to
such  exemption  if  it  had  filed  an application for exemption by the
appropriate taxable status date, the assessor, upon approval by the town
board of Islip, may grant exemption from  taxation  beginning  with  the
date  of  acquisition  of  the  property  by the Morgan Center, and make
appropriate correction of this subject roll. If such exemption is grant-
ed and if the Morgan Center shall have paid any tax with respect to such
subject roll, the governing body or tax  department  may,  in  its  sole
discretion, provide for the refund of those taxes paid and cancel taxes,
fines, penalties 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.
                                                           LBD14419-01-2