S T A T E O F N E W Y O R K
________________________________________________________________________
9136
I N A S S E M B L Y
January 29, 2016
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize the Good Seed Church of God, Inc. to file an appli-
cation for exemption from real property taxes for a certain parcel of
land located in the hamlet of Islip Terrace
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
the Good Seed Church of God, Inc. an application for exemption from real
property taxes pursuant to section 420-a of the real property tax law
for the 2014-2015 assessment roll, for the parcel located in the hamlet
of Islip Terrace in the town of Islip, at 196 Seacliff Street otherwise
known as tax map number 229-2-78.1. If accepted, the application shall
be reviewed as if it had been received on or before the taxable status
date established for such roll.
If satisfied that such not-for-profit organization: (i) acquired title
to the property for which it seeks exemption subsequent to the taxable
status date established for such roll and prior to the taxable status
date for the next ensuing assessment roll and (ii) would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application for exemption by the appropriate taxable status date, the
assessor of the town of Islip, upon approval by the town board of such
town, may grant exemption from all taxation beginning with the date of
acquisition of the property by such not-for-profit organization and make
appropriate correction to the subject roll. If exemption is granted and
such not-for-profit organization therefore shall have paid any tax with
respect to the subject roll, the governing body or tax department may,
in its sole discretion, provide for the refund of those taxes paid
including the amount of any taxes held in escrow pursuant to the sale of
such property 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.
LBD13365-01-5