New York A 8289: Authorized the Saint Paraskevi Greek Orthodox Shrine Church to file an application for a real property tax exemption

Bill Text

STATE OF NEW YORK
________________________________________________________________________
8289
2019-2020 Regular Sessions
IN ASSEMBLY
June 13, 2019
___________
Introduced by M. of A. RAIA -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the Saint Paraskevi Greek Orthodox Shrine Church to
file an application for a real property tax exemption
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 Huntington, county of Suffolk, is hereby
3 authorized to accept from the Saint Paraskevi Greek Orthodox Shrine
4 Church an application for exemption from real property taxes pursuant to
5 section 462 of the real property tax law for a portion of the 2018-2019
6 assessment roll, for the parcel conveyed to such organization located at
7 57 Wood Avenue in the town of Huntington, otherwise known as Suffolk
8 county tax map district 0400, section 112.00, block 01.00, lot 011.000.
9 If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status date established for such roll.
11 If satisfied that such not-for-profit organization would otherwise be
12 entitled to such exemption if such not-for-profit organization had
13 acquired the subject property and filed an application for exemption by
14 the appropriate taxable status date, the assessor, upon approval by the
15 town board of Huntington, county of Suffolk, may grant exemption from
16 all taxation and make appropriate corrections to the subject roll. If
17 such exemption is granted and such not-for-profit organization therefore
18 shall have paid any tax with respect to the subject roll, the governing
19 body or tax department may, in its sole discretion, provide for the
20 refund of those taxes paid and cancel any taxes, fines, penalties,
21 interest, or tax liens remaining unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in (underscored) is new; matter in bracketsitalics
[ ] is old law to be omitted.
LBD13336-01-9