Authorizes the assessor of the town of Brookhaven to accept an application for exemption from real property taxes from Al-Muneer Foundation, Inc., a not-for-profit religious organization.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7231B
SPONSOR: DeStefano TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Brookhaven
to accept an application for exemption from real property taxes from
Al-Muneer Foundation, Inc.
PURPOSE OR GENERAL IDEA OF BILL:
To Authorize the assessor of the town of Brookhaven to accept an appli-
cation for exemption for real property taxes with respect to 2019-2020
and 2020-2021 assessment rolls from Al-Muneer Foundations, Inc.
SUMMARY OF PROVISIONS:
Section 1, authorizes the Brookhaven town assessor of the town of Brook-
haven to accept from Al-Muneer, Inc. an application for exemption of
real property taxes for the parcel of land owned by such organization
located at 76 Neighborhood Road in Mastic beach and Birch road in Mastic
Beach,. Section 2 establishes an immediate effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
removal of 72 Neighborhood Road in Mastic Beach which has now been
submitted for an individual bill.
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 the late application.
PRIOR LEGISLATIVE HISTORY:
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
none
EFFECTIVE DATE:
Immediately
STATE OF NEW YORK
________________________________________________________________________
7231--B
2021-2022 Regular Sessions
IN ASSEMBLY
April 29, 2021
___________
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 Brookhaven
to accept an application for exemption from real property taxes from
Al-Muneer Foundation, 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 contra-
2 ry, the assessor of the town of Brookhaven is hereby authorized to
3 accept from Al-Muneer Foundation, Inc., a not-for-profit religious
4 organization, an application for exemption from real property taxes
5 pursuant to section 462 of the real property tax law for the 2019-2020
6 and 2020-2021 assessment rolls for the parcels owned by such organiza-
7 tion located in the town of Brookhaven, located at 76 Neighborhood Road
8 in Mastic Beach, also known as district 0200, section 979.00, block
9 20.00, lot 064.000; and Birch Road in Mastic Beach, also known as
10 district 0200, section 979.00, block 20.00, lot 057.000.
11 If accepted, the application shall be reviewed as if it had been
12 received on or before the taxable status date established for such
13 rolls. If satisfied that such not-for-profit religious organization
14 would otherwise be entitled to such exemption if the organization had
15 filed an application for such exemption by the appropriate taxable
16 status date, the assessor of the town of Brookhaven, upon approval by
17 the town of Brookhaven town board, may grant an exemption from taxation
18 with respect to the subject rolls and make appropriate correction to the
19 subject rolls. If the exemption is granted and such not-for-profit
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09320-05-2
A. 7231--B 2
1 religious organization shall have paid any tax with regard to the
2 subject rolls, the town of Brookhaven town board may, in its sole
3 discretion, provide for the refund of those taxes paid and cancel taxes,
4 fines, penalties, liens or interest remaining unpaid.
5 § 2. This act shall take effect immediately.
