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

                                  5408

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2015
                               ___________

Introduced  by M. of A. RAMOS -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to authorize the Faith Alive Ministries to  file  an  application
  for  exemption  from  real property taxes for a certain parcel 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 law to the contrary,
the  assessor  of  the town of Islip is hereby authorized to accept from
the Faith Alive Ministries an application for exemption from real  prop-
erty  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
Central  Islip  in  the town of Islip, at 15 W. Suffolk Avenue otherwise
known as tax map number 0500 098.00  01.00  055.000.  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 ministry: (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 ministry 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 church and make appropriate correction to the subject  roll.  If
exemption  is  granted and such church 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.
              

                                                           LBD09184-01-5