Authorizes the Calvary Tabernacle Church of God to file an application for exemption from real property taxes for the 2021-2022 and 2022-2023 assessment rolls.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10297
SPONSOR: Rules (Ramos) TITLE OF BILL:
An act in relation to authorizing Calvary Tabernacle Church of God to
file an application for exemption from real property taxes for certain
assessment rolls
PURPOSE:
The purpose of this bill is to allow the town of Islip to accept an
application for a retro-active property tax exemption from the Calvary
Tabernacle Church of God.
SUMMARY OF PROVISIONS:
Section 1. Provides that the assessor of the town of Islip can accept
an application for a property tax exemption from Calvary Tabernacle
Church of God for the 2021-2022 and 2022-2023 assessment rolls.
Section 2. is the enacting clause.
JUSTIFICATION:
Calvary Tabernacle Church of God's omission to file for tax exemption
was an oversight, one that if recognized earlier, would have been
promptly rectified. This error should not burden an organization that
has consistently contributed positively to our community.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10297
IN ASSEMBLY
May 17, 2024
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Ramos) --
read once and referred to the Committee on Real Property Taxation
AN ACT in relation to authorizing Calvary Tabernacle Church of God 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:
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 Calvary Tabernacle Church of God, a not-for-profit
4 organization, an application for exemption from real property taxes
5 pursuant to section 420-a of the real property tax law with respect to
6 the 2021-2022 and 2022-2023 assessment rolls, for the parcels owned by
7 such organization which are located at 6 Holbrook Street, in the hamlet
8 of Bay Shore, town of Islip, county of Suffolk, otherwise known as
9 section 315.00, block 01.00, lot 070.000.
10 If accepted, such application shall be reviewed as if it had been
11 received on or before the taxable status date established for such
12 rolls. If satisfied that such non-profit organization would otherwise be
13 entitled to such exemption if such organization had filed an application
14 for exemption by the appropriate taxable status date, the assessor, upon
15 approval by the town of Islip town board, may grant exemption from all
16 taxation and make appropriate corrections to the subject rolls. If such
17 exemption is granted and such organization therefore shall have paid any
18 tax with respect to the subject rolls, the applicable governing body or
19 tax department may, in its sole discretion, provide for the refund of
20 the taxes paid, along with any fines or penalties paid, and cancel any
21 taxes, fines, penalties, interest, or tax liens remaining unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11924-05-4
