S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6190--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 10, 2021
                                ___________
 
 Introduced by M. of A. GANDOLFO -- read once and referred to the Commit-
   tee  on  Real Property Taxation -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN ACT in relation to permitting Mercy Haven, Inc. to file  an  applica-
   tion for a real property tax exemption

   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
 Mercy  Haven,  Inc.,  a  not-for-profit organization, an application for
 exemption from real property taxes pursuant to section 420-a of the real
 property tax law for the 2018-2019 assessment roll for the parcel  owned
 by  such  organization  located in the town of Islip located at 56 Adams
 Road in Central Islip, also known as district 0500, section 78.00, block
 01.00, lot 039.001.
   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 not-for-profit organization would otherwise be
 entitled to such exemption if the organization had filed an  application
 for  such exemption by the appropriate taxable status date, the assessor
 of the town of Islip upon approval by the town of Islip town  board  may
 grant  exemption from taxation with respect to the subject roll and make
 appropriate correction to the subject roll.  If the exemption is granted
 and such not-for-profit organization shall have paid any tax with regard
 to the subject roll, the town of Islip  town  board  may,  in  its  sole
 discretion, provide for the refund of those taxes paid and cancel 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.
                                                            LBD08427-05-1