S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 8657                                                 A. 10680
 
                       S E N A T E - A S S E M B L Y
 
                               May 10, 2018
                                ___________
 
 IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment
 
 IN  ASSEMBLY  -- Introduced by M. of A. MURRAY -- read once and referred
   to the Committee on Real Property Taxation
 
 AN ACT in relation to authorizing Yaphank Presbyterian Church to file an
   application for exemption from real property taxation
 
   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 Brookhaven is hereby authorized to accept
 from the Yaphank Presbyterian Church an application for  exemption  from
 real  property  taxes pursuant to section 420-a of the real property tax
 law for the 2017-2018 assessment roll, for the  parcel  located  in  the
 city  of  Yaphank in the town of Brookhaven, at 65 Main Street otherwise
 known as tax map number SCTM #200-612-1-11.001. If accepted, the  appli-
 cation  shall  be  reviewed  as if it had been received on or before the
 taxable status date established for such roll.
   If satisfied that the Yaphank Presbyterian Church: (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 the Yaphank Presbyterian Church had  filed
 an application for exemption by the appropriate taxable status date, the
 assessor  of  the town of Brookhaven, 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 the Yaphank  Presbyterian  Church  and
 make  appropriate  correction  to  the subject roll. If the exemption is
 granted and the Yaphank Presbyterian 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, and inter-
 est 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.
                                                            LBD15871-01-8