S T A T E O F N E W Y O R K
________________________________________________________________________
7575
2013-2014 Regular Sessions
I N A S S E M B L Y
May 23, 2013
___________
Introduced by M. of A. GARBARINO, GRAF -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing Saint John Evangelical Lutheran Church to retroac-
tively apply for a real property tax exemption for certain property in
the town of Islip, county of Suffolk
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 town of Islip is hereby authorized to accept from
Saint John Evangelical Lutheran Church, an application or renewal appli-
cation for exemption from real property taxes pursuant to section 420-a
of the real property tax law for the 2012-2013 assessment rolls, for the
parcel owned by such non-profit organization which is located at 1675
Coates Avenue, in the hamlet of Holbrook, town of Islip, county of
Suffolk, otherwise known as Suffolk county tax map
#0500-259.00-01.00-027.000, item number 762265. If accepted, the appli-
cation or renewal 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 organization would have otherwise been entitled
to such exemption if such organization had filed an application for such
exemption by the appropriate taxable status date, the assessor of the
town of Islip, upon approval by the town board of the town of Islip, may
grant exemption from all taxation with respect to the subject rolls and
make appropriate corrections to the subject roll. If the exemption is
granted and such organization shall have paid any tax with regard to the
subject rolls, the town board may, in its sole discretion, provide for
the refund of those taxes paid and cancel 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.
LBD11133-01-3