Authorizes the Church of the Living God Pillar & Ground to file an application for exemption from real property taxes for the 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: A9141
SPONSOR: Ramos TITLE OF BILL:
An act in relation to authorizing Church of the Living God Pillar and
Ground to file an application for exemption from real property taxes for
certain assessment rolls
PURPOSE:
Authorizes Church of the Living God Pillar & Ground to file an applica-
tion for exemption from real property taxes
SUMMARY OF PROVISIONS:
Section 1. The assessor of the town of Islip, county of Suffolk, is
authorized to accept from the Church of the Living God Pillar and
Ground, a non-for profit, an application for exemption from real proper-
ty taxes pursuant to section 420-a of the real property tax law, with
respect to the 2022-2023 assessment rolls for the parcel owned by such
organization, located at 7 Cummings St., in the hamlet of Bay Shore, in
the town of Islip, county of Suffolk. If accepted, the application shall
be reviewed as if it had been received on or before the taxable status
date established for such rolls.
Section 2. Establishes the effective date.
JUSTIFICATION:
The Church of the Living God Pillar & Ground is a non-profit that
purchased property on April 11, 2022 at 7 Cummings St., in Bay Shore and
is seeking an exemption for the 2022-23 assessment rolls.
LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
None to the state
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
9141
IN ASSEMBLY
February 8, 2024
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to authorizing Church of the Living God Pillar and
Ground 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 Church of the Living God Pillar and Ground, a not-
4 for-profit organization, an application for exemption from real property
5 taxes pursuant to section 420-a of the real property tax law with
6 respect to the 2022-2023 assessment rolls, for the parcels owned by such
7 organization which are located at 7 Cummings Street, in the hamlet of
8 Bay Shore, town of Islip, county of Suffolk, otherwise known as section
9 316.00, block 01.00, lot 011.000.
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
13 be entitled to such exemption if such organization had filed an applica-
14 tion for exemption by the appropriate taxable status date, the assessor,
15 upon approval by the town of Islip town board, may grant exemption from
16 all taxation and make appropriate corrections to the subject rolls. If
17 such exemption is granted and such organization therefore shall have
18 paid any tax with respect to the subject rolls, the applicable governing
19 body or tax department may, in its sole discretion, provide for the
20 refund of the taxes paid, along with any fines or penalties paid, and
21 cancel any taxes, fines, penalties, interest, or tax liens remaining
22 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.
LBD14437-01-4
