Authorizes the Church of God of Brentwood to file an application for a real property tax exemption with the assessor of the town of Islip

BILL NUMBER:S2666

Title of bill

An act to authorize the Church of God of Brentwood 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 the Church of God of Brentwood for payment of real property taxes in connection with 2002-2003 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 2002-2003 assessment roll. If satisfied that the Church of God of Brentwood would otherwise have been entitled to said exemption, the assessor is authorized to grant same, and cancel all remaining unpaid taxes, interest, related fines and penalties. It would also allow the assessor of the town of Islip, with the approval of the town board, to provide for the refund of any taxes that may have been paid by the Church of God of Brentwood.

Justification

The Church of God of Brentwood, through administrative oversight, failed to apply for a real property tax exemption pursuant to section 420-a of the Real Property Tax Law for the 2002-2003 assessment roll for the parcel it owned in the town of Islip. Due to this administrative failure, taxes and penalties of $6,920.63 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 the Church of God and waive the aforementioned taxes and penalties now due.

Legislative history

S.1369: 2009 - Referred to Local Government 2010 - Passed Senate

Fiscal implications

None to the state. The Town of Islip would waive $6,920.63 in taxes and penalty.

Effective date

This act shall take effect immediately.