S T A T E O F N E W Y O R K
________________________________________________________________________
8795
I N A S S E M B L Y
February 14, 2014
___________
Introduced by M. of A. GARBARINO -- read once and referred to the
Committee on Real Property Taxation
AN ACT granting the Lutheran Church of Our Savior Parish retroactive
real property tax exempt status
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 Brookhaven is hereby authorized to accept
from the Lutheran Church of Our Savior Parish, an application for
exemption from real property taxes pursuant to section 462 of the real
property tax law for the 2013-2014 assessment roll, for the parcel which
is owned by such religious organization, but was not used by an offici-
ating clergyman at the time that the application was required, due to
the fact that the religious corporation was without a pastor from April
30, 2012 through April 28, 2013. Said parcel is located in the town of
Brookhaven, Village of Patchogue, at 38 Monroe Avenue, Patchogue, New
York 11772, otherwise known as: Suffolk County Tax Map Number
0204-005.00-0.200- 014.000. If accepted, the application shall be
reviewed as if the property had been used by an officiating clergyman
for residential purposes and said application was filed in a timely
manner.
If satisfied that such organization would otherwise be entitled to
such exemption, if the property had been used by an officiating clergy-
man for residential purposes on the appropriate taxable status date and
if the said application had been filed in a timely manner, the assessor
of the town of Brookhaven, upon approval by the town board of such town,
may grant exemption from taxation and make appropriate corrections to
the 2013-2014 assessment roll. If such exemption is granted, the appli-
cable governing body or tax department may, in its discretion, provide
for the refund of taxes paid and cancel any taxes, fines, penalties and
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.
LBD13764-03-4