senate Bill S5532

2013-2014 Legislative Session

Authorizes Saint John Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk

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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
May 16, 2013 referred to local government

S5532 - Bill Details

Current Committee:
Law Section:
Real Property Taxation

S5532 - Bill Texts

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Authorizes Saint John Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk for the 2012-2013 assessment roll.

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BILL NUMBER:S5532

TITLE OF BILL: An act authorizing Saint John Evangelical Lutheran
Church to retroactively apply for a real property tax exemption for
certain property in the town of Islip, county of Suffolk

PURPOSE: To authorize the assessor of the Town of Islip to accept from
the St. John Evangelical Lutheran Church an application for exemption
from real property taxes for the 2012-2013 assessment roll.

SUMMARY OF PROVISIONS:

Section one authorizes the assessor of Town of Islip to accept from
St. John's Evangelical Lutheran Church, a not-for-profit organization,
applications for exemptions from real property taxes for the parcel
owned by such entity at 1675 Coates Avenue, Hamlet of Holbrook, Town
of Islip, county of Suffolk.

If accepted, the applications shall be reviewed as if they had been
received on or before the taxable status date established for such
rolls. The East Hills Village Hoard of Trustees may, in its sole
discretion, provide for the refund of those taxes paid by St. John's
Evangelical Lutheran Church and cancel any taxes, fines, penalties,
liens, or interest remaining unpaid.

Section two states the effective date.

JUSTIFICATION: Existing Law authorizes tax exemptions to be granted
after the taxable status date has passed if a bill is chaptered
authorizing an assessor to accept a late application.

LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: None to the state.

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
________________________________________________________________________

                                  5532

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 16, 2013
                               ___________

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

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

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