NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6689A
SPONSOR: Gandolfo TITLE OF BILL:
An act in relation to authorizing the Chabad of Islip Township Inc to
receive retroactive real property tax exempt status
PURPOSE OR GENERAL IDEA OF BILL:
An act in relation to authorizing the Chabad of Islip Township Inc to
receive retroactive real property tax exempt status
SUMMARY OF SPECIFIC PROVISIONS:
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 Chabad of Islip Township Inc, 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 all
of the 2023 general taxes, and a portion of the 2022--2023 school taxes
for the parcel conveyed to such organization, with such parcel being
located at 283 Ocean Avenue, in the town of Islip, otherwise known. as
Suffolk county tax map district 0500, section 422.00, block 01.00, lot
019.000. 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 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
governing body or tax department may, in its sole discretion, provide
for the refund of those taxes paid and cancel any taxes, fines, penal-
ties, interest or tax liens remaining unpaid.
Section 2. This act shall take effect immediately.
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing an assessor to
accept a late application. If satisfied that such corporation would
otherwise be entitled to such exemption if such corporation had filed an
application for exemption by the appropriate taxable status date, the
assessor, upon approval of the Town of Islip town board, may grant
exemption from taxation on such assessment rolls and make the appropri-
ate corrections of the subject rolls.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6689--A
2023-2024 Regular Sessions
IN ASSEMBLY
May 2, 2023
___________
Introduced by M. of A. GANDOLFO -- read once and referred to the Commit-
tee on Real Property Taxation -- reported and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the Chabad of Islip Township Inc to
receive retroactive real property tax exempt status
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Islip, county of Suffolk is hereby author-
3 ized to accept from Chabad of Islip Township Inc, an application for
4 exemption from real property taxes pursuant to section 420-a of the real
5 property tax law with respect to the 2022--2023 assessment rolls for all
6 of the 2023 general taxes, and a portion of the 2022--2023 school taxes
7 for the parcel conveyed to such organization, with such parcel being
8 located at 283 Ocean Avenue, in the town of Islip, otherwise known as
9 Suffolk county tax map district 0500, section 422.00, block 01.00, lot
10 019.000. If accepted, the application shall be reviewed as if it had
11 been received on or before the taxable status dates established for such
12 rolls.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had acquired the subject property
15 and filed an application for exemption by the appropriate taxable status
16 date, the assessor, upon approval by the town of Islip town board, may
17 grant exemption from all taxation and make appropriate corrections to
18 the subject rolls. If such exemption is granted and such organization
19 therefore shall have paid any tax with respect to the subject rolls, the
20 governing body or tax department may, in its sole discretion, provide
21 for the refund of those taxes paid and cancel any taxes, fines, penal-
22 ties, interest or tax liens remaining unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11021-02-3
