NY State Senate Bill 2011-S2632

Senate Bill S2632

2011-2012 Legislative Session

Authorizes the Brentwood Church of God in Christ, Inc. to file an application for a real property tax exemption with the assessor of the town of Islip

download bill text pdf

Archive: Last Bill Status - Stricken

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 14, 2011	recommit, enacting clause stricken
Jan 27, 2011	referred to local government

2011-S2632 (ACTIVE) - Details

Law Section:: Real Property Taxation
Versions Introduced in 2009-2010 Legislative Session:: S1368

2011-S2632 (ACTIVE) - Summary

Authorizes the Brentwood Church of God in Christ, Inc. to file an application for a real property tax exemption with the assessor of the town of Islip.

2011-S2632 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2632

TITLE OF BILL:
An act
to authorize the
Brentwood
Church of God in Christ, Inc.
to file an application
for a real
property tax exemption

PURPOSE:
To authorize the town of Islip to grant a real property tax exemption
to the Brentwood Church of God in Christ, Inc. for payment of real
property taxes in connection with the 2002-2003 and 2003-2004
assessment rolls.

SUMMARY OF PROVISIONS:
This bill would authorize the assessor of the town of Islip to accept
an application for exemption from real property taxes pursuant to
Section 420-a of the Real Property Tax Law for the 2002-2003 and
2003-2004 assessment roll. If satisfied that the Brentwood Church of
God in Christ, Inc. would otherwise have been entitled to said
exemption, the assessor is authorized to grant same, and cancel all
remaining unpaid taxes, interest, related fines and penalties. It
would also allow the assessor of the town of Islip, with the approval

of the town board, to provide for the refund of any taxes that may
have been paid by the Brentwood Church of God in Christ, Inc.

JUSTIFICATION:
The Brentwood Church of God in Christ, Inc., through administrative
oversight, failed to successfully apply for a real property tax
exemption pursuant to section 420-a of the Real Property Tax Law for
the 2002-2003 and 2003-2004 assessments roll for the parcel it owned
in the town of Islip. Due to this administrative failure, taxes and
penalties of $10,149.80 are now due from the Church and the parcel,
which has been owned by the Church for thirty years, is threatened by
tax lien foreclosure. This bill would allow the town of Islip to
accept a retroactive application from the Church of God and waive the
aforementioned taxes and penalties now due.

LEGISLATIVE HISTORY:
2007-08: S.3998 - Referred to Local Government
2009-10: S.1368 - Referred to Local Government

FISCAL IMPLICATIONS:
None to the state. The town of Islip would waive $10,149.80 in taxes
and penalty.

EFFECTIVE DATE:
This act shall take effect immediately.

2011-S2632 (ACTIVE) - Bill Text download pdf

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

                                  2632

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 27, 2011
                               ___________

Introduced  by  Sen. JOHNSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize the Brentwood Church of God in Christ, Inc.  to file
  an application for a real property tax exemption

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

  Section  1. (a) Notwithstanding any other provision of law, the asses-
sor of the town of Islip is hereby authorized to accept from the  Brent-
wood Church of God in Christ, Inc.  an application for an exemption from
real  property  taxes pursuant to section 420-a of the real property tax
law for the 2002-2003 and 2003-2004 assessment rolls, as to which  March
1,  2002  was the taxable status date, with respect to the real property
taxes for the 2002-2003 and 2003-2004 assessment rolls for  the  parcels
owned  by  such  church  located  in  the town of Islip at 72 Eisenhower
Avenue, Brentwood, otherwise known as: district 500, section 113,  block
2, lot 46.
  (b)  If accepted, such application shall be reviewed as if it had been
received on or before the  taxable  status  date  established  for  such
rolls.
  If  satisfied  that  such  church  would otherwise be entitled to such
exemption if the church had filed an application for  exemption  by  the
appropriate taxable status date, the assessor of the town of Islip, upon
approval  by  the  town board of such town, may grant exemption from all
taxation based on the 2002-2003 and 2003-2004 assessment rolls and owing
by such church on the effective date  of  this  act  and  cancel  taxes,
fines,  penalties  and  interest  remaining unpaid, and make appropriate
corrections to the subject rolls.  If such exemption is granted and such
church shall have paid any tax with respect to  the  subject  roll,  the
applicable  department  of  the  town of Islip, upon the approval of the
town board of such town, may in its  sole  discretion  provide  for  the
refund  of those taxes paid and cancel taxes, fines, penalties or inter-
est 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.
                                                           LBD07074-01-1

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