S T A T E O F N E W Y O R K
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9158
I N A S S E M B L Y
January 29, 2016
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Introduced by M. of A. GARBARINO -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to permitting the Lutheran Church of Our Savior
(LCOS) 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 the provisions of any other law, the asses-
sor of the village of Patchogue is hereby authorized to accept from the
Lutheran Church of Our Savior (LCOS) an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law for the assessment rolls 2013-2014, for the parcel located at 38
Monroe Avenue in the village of Patchogue. If accepted, the applica-
tions shall be reviewed as if they had been received on or before the
taxable status date established for such rolls. If satisfied that the
Lutheran Church of Our Savior (LCOS) (i) acquired title to the property
for which it seeks exemption in March 2013 and (ii) would otherwise be
entitled to such exemption if such corporation filed an application for
the exemption on or before the appropriate taxable status dates, the
assessor, upon approval by the town of Brookhaven, whichever the case
may be, may grant exemption from taxation on such assessment rolls and
make the appropriate corrections of the subject rolls. If exemptions are
granted and such corporation, therefore, shall have paid any tax with
respect to the subject rolls, the applicable governing body or tax
departments, in their sole discretion, shall provide for the refund of
the taxes paid and cancel taxes 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.
LBD13862-01-6