NY State Senate Bill 2017-S8016

Senate Bill S8016

2017-2018 Legislative Session

Authorizes the West Babylon Church of God of Prophecy Inc., to file an application for exemption from real property taxes for certain assessment rolls

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 20, 2018	referred to local government

2017-S8016 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Taxation
Versions Introduced in 2019-2020 Legislative Session:: S668, S1927

2017-S8016 (ACTIVE) - Summary

Authorizes the West Babylon Church of God of Prophecy Inc., to file an application for exemption from real property taxes for certain assessment rolls.

2017-S8016 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8016

SPONSOR: BOYLE
 
TITLE OF BILL:

An act in relation to authorizing the West Babylon Church of God of
Prophecy Inc., to file an application for exemption from real property
taxes for certain assessment rolls

 
PURPOSE OR GENERAL IDEA OF BILL:

a real property tax exemption for West Babylon Church of God of Prophecy

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of this bill authorizes the Town of Babylon, county of
Suffolk, to accept from the West Babylon Church of God of Prophecy, a
not-for- profit organization, an application for an exemption of real
property taxes for the parcel located at 208 Little East Neck Road and
196 Little East Neck Road in West Babylon, the Town of Babylon, county
of Suffolk.

If satisfied that such not-for-profit organization acquired the 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, the assessor of the town of
Babylon 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, the
governing body or tax department may provide for the refund of those
taxes paid, and cancel taxes, fines, penalties or interest remaining
unpaid.

 
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.

West Babylon Church of God of Prophecy have received property tax
exemptions for several years. The applications for the church and the
parsonage were denied for the tax year 2017-18 because the Church missed
the filing deadline by two weeks. This legislation would authorize the
Town of Babylon to grant the Church their property tax exemption.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

TBD.

 
EFFECTIVE DATE:
immediately

2017-S8016 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8016
 
                             I N  S E N A T E
 
                              March 20, 2018
                                ___________
 
 Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT in relation to authorizing the West  Babylon  Church  of  God  of
   Prophecy Inc., to file an application for exemption from real property
   taxes for certain assessment rolls
 
   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  Babylon,  county  of  Suffolk,  is  hereby
 authorized  to  accept  from  the West Babylon Church of God of Prophecy
 Inc., a not-for-profit corporation, an application  for  exemption  from
 real  property  taxes pursuant to section 420-a of the real property tax
 law with respect to the 2017-2018  assessment  rolls,  for  the  parcels
 owned  by  such not-for-profit corporation which are located at, 208 and
 196 Little East Neck Road, West Babylon,  town  of  Babylon,  county  of
 Suffolk,  otherwise  known  as  Suffolk  county  tax  map district 0100,
 section 216.00, block 04.00, lot  025.000  and  district  0100,  section
 216.00,  block 04.00, lot 026.000, respectively. If accepted, the appli-
 cation shall be reviewed as if it had been received  on  or  before  the
 taxable status date established for such assessment rolls.
   If satisfied that such corporation would otherwise be entitled to such
 exemption  if such corporation had filed an application for exemption by
 the appropriate taxable status date, the assessor, upon approval of  the
 Town  of  Babylon  town board, 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, along with any fines or penal-
 ties paid, and cancel taxes remaining unpaid.
   § 2. This act shall take effect immediately.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15142-01-8

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