Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from Ministerios Sion, Inc. for all of the 2024 general taxes and all of the 2023-2024 school taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8334B
SPONSOR: DeStefano TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Brookha-
ven, county of Suffolk, to accept an application for a real property tax
exemption from Ministerios Sion, Inc.
PURPOSE OR GENERAL IDEA OF BILL:
Authorizes the assessor of the town of Brookhaven, county of Suffolk, to
accept an application for a real property tax exemption from Ministerios
Sion, Inc.
SUMMARY OF PROVISIONS:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of-the town of Brookhaven, county of Suffolk, is hereby
authorized to accept from Ministerios Sion, Inc. an application for
exemption from real property taxes pursuant to section 420-a.
Section 2 establishes an immediate effective date.
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if after a bill is chaptered authorizing an
assessor to accept the late application. The Town of Brookhaven Tax
Assessor has notified the property owner of the need for this legis-
lation and the willingness to accept an application once a bill is chap-
tered.
PRIOR LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
STATE OF NEW YORK
________________________________________________________________________
8334--B
2025-2026 Regular Sessions
IN ASSEMBLY
May 13, 2025
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation -- recommitted to the Committee on
Real Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- again reported from said committee
with amendments, ordered reprinted as amended and recommitted to said
committee
AN ACT in relation to authorizing the assessor of the town of Brookha-
ven, county of Suffolk, to accept an application for a real property
tax exemption from Ministerios Sion, Inc.
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 Brookhaven, county of Suffolk, is hereby
3 authorized to accept from Ministerios Sion, 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 2023-2024 assessment roll for all
6 of the 2024 general taxes and all of the 2023-2024 school taxes for the
7 parcel owned by such organization located at 168 Locust Drive, in the
8 hamlet of Mastic Beach, town of Brookhaven, county of Suffolk, otherwise
9 known as Suffolk county tax map district 0200, section 979.00, block
10 13.00, lots 25 and 26. If accepted, the application shall be reviewed as
11 if it had been received on or before the taxable status date established
12 for such assessment roll.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the Brookhaven town board, may make appropriate correction
17 to the subject roll. If such exemption is granted and such organization,
18 therefore, shall have paid any tax with respect to the subject roll, the
19 applicable governing body or tax department may, in its sole discretion,
20 provide for the refund of those taxes paid and cancel those taxes,
21 fines, penalties, liens or interest 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.
LBD11906-04-6
