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

                                  9069

                          I N  A S S E M B L Y

                            January 21, 2016
                               ___________

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

AN ACT authorizing Trinity Evangelical Lutheran Church of Islip to  file
  an application for retroactive tax exempt status

  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
Trinity  Evangelical  Lutheran  Church  of  Islip,  an  application  for
exemption from real property taxes pursuant to section 462 of  the  real
property  tax  law  for  the  2014-2015  assessment roll, for the parcel
conveyed to such organization, with such parcel  being  located  in  the
town  of  Islip  at  250  Grant Avenue, Islip, New York 11751, otherwise
known as: Suffolk County Tax Map  Number  319-2-114.  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 organization would  otherwise  be  entitled  to
such  exemption  if  such  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 on the date of the  conveyance  of
such  parcel  to such organization on the effective date of this act and
cancel taxes, fines, penalties, and interest remaining unpaid, and repay
any taxes, fines, penalties and interest paid by such  organization  and
make appropriate correction of the subject roll.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13362-01-5