senate Bill S4109

2013-2014 Legislative Session

Authorizes Overcoming Love Ministries to file an application for a real property tax exemption

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Mar 08, 2013 referred to local government

S4109 - Bill Details

Current Committee:
Law Section:
Real Property Taxation

S4109 - Bill Texts

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Authorizes Overcoming Love Ministries to file an application for a real property tax exemption.

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BILL NUMBER:S4109

TITLE OF BILL: An act to authorize Overcoming Love Ministries to file
an application for a real property tax exemption

PURPOSE: To exempt Overcoming Love Ministries from liability for
payment of certain real property taxes for property owned by the
church located at 246 Jamaica Avenue, Kings County, New York
(designated as Section 13, Block 3918, Lot 7 of the tax map of the
City of New York, Borough of Brooklyn).

SUMMARY OF PROVISIONS: This bill would authorize the assessor of the
City of New York to accept applications for exemption from real
property taxes pursuant to section 420-a of the Real Property Tax Law.
If satisfied that Overcoming Love Ministries would otherwise have been
entitled to said exemption, the assessor is authorized to grant
exemption, vacate any tax lien, and cancel all remaining unpaid taxes,
interest, related fines and penalties. The Commissioner of the New
York City Department of Finance and the City Council of New York shall
grant exemption from all taxes calculated and due on or after the
acquisition date, June 23, 1999, by Overcoming Love Ministries.

JUSTIFICATION: On June 23, 1999, Overcoming Love Ministries purchased
a building located at 246 Jamaica Avenue, Kings County New York, which
has been used as a homeless shelter serving the homeless community in
the City of New York through a contractual relationship with the New
York City Department of Homeless Services.

Prior to their purchase of the building, Overcoming Love Ministries
was aware that the previous owner of said building accrued thousands
of dollars in property tax debt. Overcoming Love Ministries attempted
to stop the accumulation of interest, fines, and surcharges by
contacting the Department of Finance in order to pay the principal
amount; however, this has been to no avail. The church is a tax exempt
organization and has property tax exemption from the time of purchase
to present.

It is intended by this bill to provide the church with an exemption
for real property taxes due as a result of the previous owner's debt.
This bill calls for any remaining unpaid taxes, interest, related
fines and penalties commencing with the date the church acquired the
title to the property (June 23, 1998) as well as full exemption from
1999 through 2013 assessment rolls. In doing so, this bill will avoid
the hardship that will be suffered by Overcoming Love Ministries and
the homeless community it serves, if the church is required to pay the
property taxes now due as described above.

PRIOR LEGISLATIVE HISTORY: New bill Similar Legislation - 2003:
A7339/S3415: Passed Assembly, Passed Senate; Signed by Governor

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately.


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

                                  4109

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              March 8, 2013
                               ___________

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

AN ACT to authorize Overcoming Love Ministries 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. Notwithstanding any other provision of law to the contrary,
the commissioner of the New York city department of finance shall accept
from Overcoming Love Ministries, a religious not-for-profit corporation,
an application or renewal application for exemption from  real  property
taxes  pursuant  to  section  420-a of the real property tax law for the
1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,  2010,
2011, 2012 and 2013 assessment rolls, for the parcel owned by the minis-
try  known  as  246  Jamaica  Avenue in the city of New York, borough of
Brooklyn, being designated on the tax map as section 13, block 3918, lot
7 in such borough, and which was acquired by such ministry on  June  23,
1999.  Once  received,  the  application or renewal application shall be
reviewed as if it had been received on  or  before  the  taxable  status
dates established for such assessment rolls.
  If  satisfied  that  such ministry would otherwise be entitled to such
exemption if such ministry had filed an application or renewal  applica-
tion  for exemption by the appropriate taxable status dates, the commis-
sioner of the New York city department of finance, upon approval by  the
city  council  of  the  city of New York, shall grant exemption from all
taxation beginning with respect to the subject tax rolls due  and  owing
by  such  ministry  on the effective date of this act, and cancel taxes,
fines, penalties, and interest remaining unpaid,  and  make  appropriate
correction  of the subject assessment rolls. The commissioner of the New
York city department of finance, upon approval of the  city  council  of
the  city  of  New York, shall grant exemption from all taxes calculated
and due on or after the acquisition date of the property by such  minis-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08945-02-3

S. 4109                             2

try  and  make  appropriate correction to the subject rolls on condition
that such department of finance refund to any purchaser  of  a  lien  on
such parcel the amount of any consideration paid to the city of New York
for  the  purchase of such tax lien, along with reasonable interest paid
on such consideration, and costs necessarily incurred in connection with
such purchase, and costs necessarily incurred in connection with  recon-
veyance thereof to the city of New York; and such assessor further shall
provide  for  the vacating of such tax lien and cancel any taxes, fines,
penalties or interest remaining unpaid.
  S 2. This act shall take effect immediately.

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