Authorizes Saint John Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk

BILL NUMBER:S5532

Title of bill

An act authorizing Saint John Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk

Purpose

To authorize the assessor of the Town of Islip to accept from the St. John Evangelical Lutheran Church an application for exemption from real property taxes for the 2012-2013 assessment roll.

Summary of provisions

Section one authorizes the assessor of Town of Islip to accept from St. John's Evangelical Lutheran Church, a not-for-profit organization, applications for exemptions from real property taxes for the parcel owned by such entity at 1675 Coates Avenue, Hamlet of Holbrook, Town of Islip, county of Suffolk.

If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. The East Hills Village Hoard of Trustees may, in its sole discretion, provide for the refund of those taxes paid by St. John's Evangelical Lutheran Church and cancel any taxes, fines, penalties, liens, or interest remaining unpaid.

Section two states the effective date.

Justification

Existing Law authorizes tax exemptions to be granted after the taxable status date has passed if a bill is chaptered authorizing an assessor to accept a late application.

Legislative history

This is a new bill.

Fiscal implications

None to the state.

Effective date

This act shall take effect immediately.