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History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 57–2
- Advanced to third reading
- 2nd report cal.
- 1st report cal.229
- Referred to local government
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Grants retroactive real property tax exempt status to the Lutheran Church of Our Savior Parish
In Assembly Committee · Real Property Taxation · Sponsor Andrew R. Garbarino
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S6581 REVISED MEMO 02/18/14
Title of bill
An act granting the Lutheran Church of Our Savior Parish retroactive real property tax exempt status
Purpose
To grant the town assessor for the town of Brookhaven the authority to exempt the Lutheran Church of Our Savior Parish from liability for payment of real property taxes due on the 2013-2014 assessment roll.
Summary of provisions
Section One authorizes the assessor of the town of Brookhaven to accept an application from the Lutheran Church of Our Savior Parish, for exemption from real property taxes pursuant to Section 462 of the real property law for the assessment roll as completed in 2013-2014 for their property located in the Village of Patchogue. Upon satisfaction that the Lutheran Church of Our Savior Parish, would have otherwise been entitled to exemption, had the property been used by an officiating clergyman for residential purposes, and had said application been filed in a timely manner, the assessor may grant this exemption from all taxation with respect to the 2013-2014 roll. If the exemption is granted, the Lutheran Church of Our Savior. Parish may be refunded any taxes paid and cancel any taxes, fines, penalties and interest remaining unpaid.
Section Two is the effective date.
Justification
The Lutheran Church of Our Savior Parish is a religious corporation, and is therefore entitled to tax exempt status, pursuant to section 462 of the real property tax law, for parsonage property owned by the church. Provisions of the real property tax law, however, require that the property must be used for residential purposes by the officiating clergyman. Through no fault of their own, the church was between pastors on the taxable status date, and therefore the parsonage property owned by the church was unoccupied. Upon attempting to submit their application for real property taxation, the church was told that the application would be denied, and therefore did not complete the filing process. Due to the hardship that a denial of the exempt status would pose to the church, which they have historically received for the past forty years, this legislation would allow the assessor to overlook the fact that the parsonage property was temporarily vacant, and accept a late application for exemption from the church.
Prior legislative history
New bill.
Fiscal impact
None to the state.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.