S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9141
 
                           I N  A S S E M B L Y
 
                             February 8, 2024
                                ___________
 
 Introduced  by M. of A. RAMOS -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT in relation to authorizing Church of the Living  God  Pillar  and
   Ground  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 Islip, county of Suffolk, is hereby author-
 ized to accept from Church of the Living God Pillar and Ground,  a  not-
 for-profit organization, an application for exemption from real property
 taxes  pursuant  to  section  420-a  of  the  real property tax law with
 respect to the 2022-2023 assessment rolls, for the parcels owned by such
 organization which are located at 7 Cummings Street, in  the  hamlet  of
 Bay  Shore, town of Islip, county of Suffolk, otherwise known as section
 316.00, block 01.00, lot 011.000.
   If accepted, such 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 non-profit organization  would  otherwise
 be entitled to such exemption if such organization had filed an applica-
 tion for exemption by the appropriate taxable status date, the assessor,
 upon  approval by the town of Islip town board, may grant exemption from
 all taxation 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 applicable governing
 body or tax department may, in its  sole  discretion,  provide  for  the
 refund  of  the  taxes paid, along with any fines or penalties paid, and
 cancel any taxes, fines, penalties, interest,  or  tax  liens  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.
                                                            LBD14437-01-4