Authorizes the assessor of the town of Brookhaven, county of Suffolk to accept an application for a real property tax exemption from De Bethesda Eglise for the 2020 and 2021 general taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5844B
SPONSOR: DeStefano TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Brookha-
ven, county of Suffolk to accept an application for a real property tax
exemption from De Bethesda Eglise
PURPOSE OR GENERAL IDEA OF BILL::
Authorizes the assessor of the town of Brookhaven, county of Suffolk to
accept an application for a real property tax exemption from De Bethesda
Eglis.
SUMMARY OF PROVISIONS::
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Brookhaven, county of Suffolk, is hereby
authorized to accept from De Bethesda Eglise an application for
exemption from real property taxes pursuant to section 462 of the real
property tax law with respect to the 2020 and 2021 assessment rolls for
all of the 2020 and 2021 general taxes for the parcel owned by such
organization located at 48 Edgewater Drive, in the hamlet of Mastic
Beach, town of Brookhaven, county of Suffolk, otherwise known as Suffolk
county tax map district 0200, section 975.00, block 12.00, lot 004.00.
If accepted, the application shall be reviewed as if it had been
received on or before the taxable status date established for such
assessment rolls.
If satisfied that such organization would otherwise be entitled to such
exemption if such organization had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
Brookhaven town board, may make appropriate correction to the subject
rolls. If such exemption is granted and such organization, therefore,
shall have paid any tax with respect to the subject rolls, the applica-
ble governing body or tax department may, in its sole discretion,
provide for the refund of those taxes paid and cancel those taxes,
fines, penalties, liens or interest remaining unpaid.
§ 2. This act shall take effect immediately.
JUSTIFICATION::
Existing law authorizes tax exemption to be granted after the taxable
status date has passed if a bill is chaptered authorizing an assessor to
accept the late application.
PRIOR LEGISLATIVE HISTORY::
New Bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::
None.
EFFECTIVE DATE::
Immediately. This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5844--B
2023-2024 Regular Sessions
IN ASSEMBLY
March 23, 2023
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- again reported from said committee with amendments, ordered
reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the assessor of the town of Brookha-
ven, county of Suffolk to accept an application for a real property
tax exemption from De Bethesda Eglise
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 Brookhaven, county of Suffolk, is hereby
3 authorized to accept from De Bethesda Eglise an application for
4 exemption from real property taxes pursuant to section 462 of the real
5 property tax law with respect to the 2020 and 2021 assessment rolls for
6 all of the 2020 and 2021 general taxes for the parcel owned by such
7 organization located at 48 Edgewater Drive, in the hamlet of Mastic
8 Beach, town of Brookhaven, county of Suffolk, otherwise known as Suffolk
9 county tax map district 0200, section 975.00, block 12.00, lot 004.000.
10 If accepted, the application shall be reviewed as if it had been
11 received on or before the taxable status date established for such
12 assessment rolls.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the Brookhaven town board, may make appropriate correction
17 to the subject rolls. If such exemption is granted and such organiza-
18 tion, therefore, shall have paid any tax with respect to the subject
19 rolls, the applicable governing body or tax department may, in its sole
20 discretion, provide for the refund of those taxes paid and cancel those
21 taxes, fines, penalties, liens or interest remaining unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10196-04-3
