senate Bill S2598A

Signed By Governor
2013-2014 Legislative Session

Authorizes the town of Islip assessor to accept an application for exemption from real property taxes for a certain parcel of land located in the town of Islip

download bill text pdf

Sponsored By

Archive: Last Bill Status - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

do you support this bill?

Actions

view actions (14)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Oct 21, 2013 signed chap.390
Oct 09, 2013 delivered to governor
Jun 11, 2013 returned to senate
passed assembly
ordered to third reading rules cal.127
substituted for a6453
Apr 24, 2013 referred to real property taxation
delivered to assembly
passed senate
Feb 28, 2013 advanced to third reading
Feb 27, 2013 2nd report cal.
amended 2598a
Feb 12, 2013 1st report cal.73
Jan 22, 2013 referred to local government

Votes

view votes

Bill Amendments

Original
A (Active)
Original
A (Active)

S2598 - Bill Details

See Assembly Version of this Bill:
A6453
Law Section:
Real Property Taxation
Versions Introduced in 2011-2012 Legislative Session:
S4722B, A7958B

S2598 - Bill Texts

view summary

Authorizes the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for a certain parcel of land located in the town of Islip.

view sponsor memo
BILL NUMBER:S2598

TITLE OF BILL: An act authorizing the assessor of the town of Islip to
accept an application for exemption from real property taxes from the
Gospel Tabernacle Church of God in Christ for certain parcels of land
located in the town of Islip

PURPOSE OR GENERAL IDEA OF BILL: To grant the town assessor for the
town of Islip the authority to exempt the Gospel Tabernacle Church of
God in Christ (also known as the "Common Ground Church"), a not-fox-pro-
fit church, from liability for payment of real property taxes on their
parsonage property that was due on the assessment rolls for 2009-2010
and 2010-2011, 2011-2012.

SUMMARY OF PROVISIONS:

Section One authorizes and directs the assessor of the town of Islip to
accept an application from the Common Ground Church for exemption from
real property taxes pursuant to Section 420-a of the real property tax
law for the assessment rolls of years 2009-2012 for the parsonage
located on property in Central Islip. Upon satisfaction that the Common
Ground Church would have otherwise been entitled to said exemption, the
assessor may grant this exemption from all taxation beginning with
respect to these rolls. If exemption is granted, the church may be
refunded any taxes paid and any taxes, fines, penalties, liens or inter-
est unpaid may be cancelled through the sole discretion of the town
board.

Section Two is the effective date.

JUSTIFICATION: The parsonage property associated with the Common Ground
Church is expected to receive tax-exempt status in 2012. This bill would
authorize the assessor of the town of Islip to accept application from
the Common Ground Church for exemption from real property taxes paid on
the parsonage pursuant to Section 420-a of the real property tax law for
assessment rolls from 2008-2011 which would refund to the church their
taxes for the years before this property was given tax exempt status.

LEGISLATIVE HISTORY: S.4722-B (of 2012).

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2598

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 22, 2013
                               ___________

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

AN ACT authorizing the assessor of the town of Islip to accept an appli-
  cation for exemption from real property taxes from the Gospel Taberna-
  cle Church of God in Christ for certain parcels of land located in the
  town of Islip

  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 Gospel Tabernacle Church of God in Christ, an applica-
tion for exemption from real property taxes pursuant to section 420-a of
the real property tax law for the assessment rolls  for  the  2009-2010,
2010-2011  and  2011-2012  assessable tax years for the parsonage parcel
located at 84 Banana Street, Central Islip, New York, 11722, also  known
as  Lot  033.000  of  Block 03.00 of Section 186.00 of District 0500. If
accepted, the application shall be reviewed as if it had  been  received
on or before the taxable status date established for such rolls.
  If  satisfied that the Gospel Tabernacle Church of God in Christ 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
and  make  appropriate  correction  to  these  subject  rolls.  If  such
exemption  is  granted  and  if  the  Gospel Tabernacle Church of God in
Christ shall have paid any tax with respect to such subject  rolls,  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.
                                                           LBD06532-02-3

S2598A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A6453
Law Section:
Real Property Taxation
Versions Introduced in 2011-2012 Legislative Session:
S4722B, A7958B

S2598A (ACTIVE) - Bill Texts

view summary

Authorizes the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for a certain parcel of land located in the town of Islip.

view sponsor memo
BILL NUMBER:S2598A

TITLE OF BILL: An act authorizing the assessor of the town of Islip
to accept an application for exemption from real property taxes from
the Gospel Tabernacle Church of God in Christ for certain parcels of
land located in the town of Islip

PURPOSE OR GENERAL IDEA OF BILL:

To grant the town assessor for the town of Islip the authority to
exempt the Gospel Tabernacle Church of God in Christ (also known as
the "Common Ground Church"), a not-for-profit church, from liability
for payment of real property taxes on their parsonage property that
was due on the assessment rolls for 2010-2011 and 2011-2012.

SUMMARY OF PROVISIONS:

Section One authorizes and directs the assessor of the town of Islip
to accept an application from the Common Ground Church for exemption
from real property taxes pursuant to Section 420-a of the real
property tax law for the assessment rolls of years 2010-2011 and
2011-2012 for the parsonage located on property in Central Islip.
Upon satisfaction that the Common Ground Church would have otherwise
been entitled to said exemption, the assessor may grant this exemption
from all taxation beginning with respect to these rolls. If exemption
is granted, the church may be refunded any taxes paid and any taxes,
fines, penalties, liens or interest unpaid may be cancelled through
the sole discretion of the town board.

Section Two is the effective date.

JUSTIFICATION:

The parsonage property associated with the Common Ground Church is
expected to receive tax-exempt status in 2012. This bill would
authorize the assessor of the town of Islip to accept application from
the Common Ground Church for exemption from real property taxes paid
on the parsonage pursuant to Section 420-a of the real property tax
law for assessment rolls from 2010-2011 and 2011-2012 which would
refund to the church their taxes for the years before this property
was given tax exempt status.

LEGISLATIVE HISTORY:

S.4722-B (of 2012).

FISCAL IMPLICATIONS:

None to the State.

EFFECTIVE DATE:

This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2598--A
    Cal. No. 73

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 22, 2013
                               ___________

Introduced  by  Sen.  ZELDIN -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  reported  favorably  from  said  committee,  ordered  to first report,
  amended on first report,  ordered  to  a  second  report  and  ordered
  reprinted, retaining its place in the order of second report

AN ACT authorizing the assessor of the town of Islip to accept an appli-
  cation for exemption from real property taxes from the Gospel Taberna-
  cle Church of God in Christ for certain parcels of land located in the
  town of Islip

  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 Gospel Tabernacle Church of God in Christ,  an  applica-
tion for exemption from real property taxes pursuant to section 420-a of
the  real  property  tax  law for the 2010-2011 and 2011-2012 assessment
rolls for the parsonage parcel located  at  84  Banana  Street,  Central
Islip,  New  York,  11722,  also  known as Lot 033.000 of Block 03.00 of
Section 186.00 of District 0500. If accepted, the application  shall  be
reviewed as if it had been received on or before the taxable status date
established for such rolls.
  If  satisfied that the Gospel Tabernacle Church of God in Christ 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
and  make  appropriate  correction  to  these  subject  rolls.  If  such
exemption  is  granted  and  if  the  Gospel Tabernacle Church of God in
Christ shall have paid any tax with respect to such subject  rolls,  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.
                                                           LBD06532-03-3

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.