Authorizes Iglesia de Dios Pentecostal to apply to the assessor of the town of Islip for a real property tax exemption

BILL NUMBER:S2636

Title of bill

An act to authorize Iglesia de Dios Pentecostal to file an application for a real property tax exemption

Purpose

To authorize the town of Islip to grant a real property tax exemption to Iglesia de Dios Pentecostal for payment of real property taxes in connection with the 2001-2002 assessment roll.

Summary of provisions

This bill would authorize the assessor of the town of Islip to accept an application for exemption from real property taxes pursuant to Section 420-a of the Real Property Tax Law for the 2001-2002 assessment roll. If satisfied that Iglesia de Dios Pentecostal would otherwise have been entitled to said exemption, the assessor, upon approval of the town board, is authorized to grant the exemption and cancel all remaining unpaid taxes, interest, related fines and penalties.

Justification

Iglesia de Dios Pentecostal Church did not apply for a real property tax exemption pursuant to section 420-a of the Real Property Tax Law for the 2001-2002 assessment roll in connection with the pastoral parsonage it owns in the Town of Islip. Due to this failure, taxes and penalties of $15,978.35 are now due from the Church and the parcel is threatened by tax lien foreclosure. This bill would allow the town of Islip to accept a retroactive application from Iglesia de Dios Pentecostal and waive the aforementioned taxes and penalties now due. Iglesia de Dios Pentecostal membership is made up of a small group of individuals and families. It would be a severe hardship for these members to raise the money needed to pay the back taxes for the property.

Legislative history

2009-10: S.1284/A.4130

Fiscal implications

None to the state. The Town of Islip would waive $15,978.35 in taxes and penalty upon approval by the town board.

Effective date

This act shall take effect immediately.