Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from St. Mary AME Zion Church for the property located at 537 Granny Road in the Hamlet of Medford.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8335
SPONSOR: Kassay TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Brookhaven
to accept an application for a real property tax exemption from St. Mary
AME Zion Church
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to allow the town of Brookhaven to accept an
application for a retro-active property tax exemption from the St. Mary
AME Zion Church.
SUMMARY OF PROVISIONS:
Section 1. Authorizes the Town of Brookhaven assessor to accept an
application for exemption from real property taxes with respect to the
2022-23, 2023-2024, and 2024-25 assessment rolls from St. Mary AME Zion
Church for propetty located at 537 Granny Road in the hamlet of Medford.
Section 2. Establishes the enacting clause.
JUSTIFICATION:
St. Mary AME Zion Church'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.
PRIOR LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8335
2025-2026 Regular Sessions
IN ASSEMBLY
May 13, 2025
___________
Introduced by M. of A. KASSAY -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to authorizing the assessor of the town of Brookhaven
to accept an application for a real property tax exemption from St.
Mary AME Zion Church
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding the provisions of any other law, the asses-
2 sor of the town of Brookhaven is hereby authorized to accept from the
3 St. Mary AME Zion Church an application for exemption from real property
4 taxes pursuant to section 420-a of the real property tax law with
5 respect to the 2022-2023, 2023-2024 and 2024-2025 assessment rolls for
6 the parcel owned by such organization located in the town of Brookhaven
7 at 537 Granny Road in the hamlet of Medford, also known as district
8 0200, section 545.00, block 03.00, lot 021.001. If accepted, the appli-
9 cation shall be reviewed as if it had been received on or before the
10 taxable status date established for such assessment rolls.
11 If satisfied that such corporation would otherwise be entitled to such
12 exemption if such corporation had filed an application for exemption by
13 the appropriate taxable status date, the assessor, upon approval of the
14 town of Brookhaven town board, may grant exemption from taxation on such
15 assessment rolls and make the appropriate corrections of the subject
16 rolls. If exemptions are granted and such corporation, therefore, shall
17 have paid any tax with respect to the subject rolls, the applicable
18 governing body or tax departments, in their sole discretion, shall
19 provide for the refund of the taxes paid, along with any fines or penal-
20 ties paid, and cancel taxes remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11879-01-5
