NY State Senate Bill 2017-S5965

Senate Bill S5965

2017-2018 Legislative Session

Relates to a real property tax exemption for the Holy Order of Cherubim and Seraphim Missionary Church in the county of Nassau

download bill text pdf

Archive: Last Bill Status - Stricken

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 15, 2017	recommit, enacting clause stricken
May 09, 2017	referred to local government

2017-S5965 (ACTIVE) - Details

Law Section:: Real Property Taxation

2017-S5965 (ACTIVE) - Summary

Relates to a real property tax exemption for the Holy Order of Cherubim and Seraphim Missionary Church in the county of Nassau.

2017-S5965 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S5965

 TITLE OF BILL :  An act in relation to permitting the Holy Order of
Cherubim and Seraphim Missionary Church to file an application for
certain real property tax exemptions

 PURPOSE :

Section 420-a of the real property tax law is amended to authorize the
County of Nassau to accept a retroactive application for real property
tax exemptions from the Holy Order of Cherubim and Seraphim Missionary
Church for a parcel located at 588 Meacham Avenue, Elmont, New York.

 SUMMARY OF PROVISIONS :

Section 1 authorizes the Nassau County Assessor to accept an
application from the Holy Order of Cherubim and Seraphim Missionary
Church for retroactive exemptions from real property tax for the
201617 assessment roll with respect to the 2017 general tax and the
20162017 school tax.

 JUSTIFICATION :

The Holy Order of Cherubim and Seraphim Missionary Church is a
not-for-profit tax exempt organization that owns property located at
588 Meacham Avenue, Elmont, Nassau County, New York. The property was

purchased in August, 2016 for use as a house of worship. The building
is the main sanctuary of the church, along with rooms for children's
religious programs, community gathering spaces and a pastoral office.

The church filed the necessary tax exempt application with Nassau
county on December 29, 2016. The application was approved via a March
3, 2017 letter from the Assessor, but it only applied to the 2017/2018
school and the 2018 general assessment rolls, leaving this tax-exempt
organization liable for taxes they are exempted from.

In order to preserve the community's organization for the use by its
residents, the Holy Order of Cherubim and Seraphim Missionary Church
needs the requested relief from real property taxes.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

The specific pro-rata amount of tax refund will be calculated by the
Nassau County Assessor's Office.

 EFFECTIVE DATE :
Immediate.

2017-S5965 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5965
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                May 9, 2017
                                ___________
 
 Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT in relation to permitting the Holy Order of Cherubim and Seraphim
   Missionary Church to file an application for certain real property tax
   exemptions

   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 county of Nassau is hereby authorized to accept from
 the  Holy  Order of Cherubim and Seraphim Missionary Church, an applica-
 tion for exemptions from real property taxes pursuant to  section  420-a
 of  the  real  property  tax  law for the 2016-2017 assessment roll with
 respect to the 2017 general tax and the 2016-2017  school  tax  for  the
 parcel  owned by such not-for-profit corporation which is located at 588
 Meacham Avenue, Elmont, in the town of Hempstead, county of Nassau.   If
 accepted,  the  application shall be reviewed as if it had been received
 on or before the taxable status date  established  for  such  rolls.  If
 satisfied that such not-for-profit organization would otherwise be enti-
 tled to such exemptions if such not-for-profit organization had filed an
 application  for exemptions by the appropriate taxable status dates, the
 assessor, upon approval by the Nassau county legislature may make appro-
 priate correction to the subject rolls. If such exemptions  are  granted
 and such organization, therefore, shall have paid any taxes with respect
 to  the  subject  rolls, the applicable governing body or tax department
 may, in its sole discretion, provide for the refund of those taxes  paid
 and  cancel  those taxes, fines, penalties, liens, or interest 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.
                                                            LBD11285-01-7

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