S T A T E O F N E W Y O R K
________________________________________________________________________
8958
I N A S S E M B L Y
January 30, 2024
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the Mount Olive Pentecostal Church of Faith to file
an application for retroactive 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 Brookhaven in the county of Suffolk is here-
by authorized to accept from Mount Olive Pentecostal Church of Faith,
Inc., an application for exemption from real property taxes pursuant to
section 420-a of the real property tax law with respect to the
2019--2020 assessment roll for the parcels owned by such organization,
with such parcels being located at 17 Sander Court, in the hamlet of
Middle Island, town of Brookhaven, county of Suffolk, otherwise known as
Suffolk county tax map district 0200, section 504.00, block 01.00, lot
003.004. If accepted, the application shall be reviewed as if it had
been received on or before the taxable status dates established for such
rolls.
If satisfied that such organization would otherwise be entitled to
such exemption if such organization had acquired the subject property
and filed an application for exemption by the appropriate taxable status
date, the assessor, upon approval by the town board, may grant exemption
from all taxation beginning on the date of the conveyance of such parcel
to such organization, and make appropriate corrections to the subject
rolls. If such exemption is granted and such organization therefore
shall have paid any tax with respect to the subject rolls, the governing
body or tax department may, in its sole discretion, provide for the
refund of those taxes paid and cancel any taxes, fines, penalties,
interest or tax liens remaining unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14023-01-4
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