S T A T E   O F   N E W   Y O R K
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                                  4129

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 30, 2009
                               ___________

Introduced  by M. of A. RAMOS -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to authorize the Church of God of Brentwood to file  an  applica-
  tion for a real property tax exemption

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. (a) Notwithstanding any other provision of law, the  asses-
sor  of the town of Islip is hereby authorized to accept from the Church
of God of Brentwood an application for an exemption from  real  property
taxes  pursuant  to  section  420-a of the real property tax law for the
2002-2003 assessment roll, as to which March 1,  2002  was  the  taxable
status  date,  with respect to the real property taxes for the 2002-2003
assessment roll for the parcels owned by such church located in the town
of Islip at 77 Marshall Avenue, Brentwood, otherwise known as:  district
500, section 114, block 3, lot 16.
  (b)  If accepted, such application shall be reviewed as if it had been
received on or before the taxable status date established for such roll.
  If satisfied that such church would  otherwise  be  entitled  to  such
exemption  if  the  church had filed an application for exemption by the
appropriate taxable status date, the assessor of the town of Islip, upon
approval by the town board of such town, may grant  exemption  from  all
taxation based on the 2002-2003 assessment roll and owing by such church
on the effective date of this act and cancel taxes, fines, penalties and
interest  remaining  unpaid,  and  make  appropriate  corrections to the
subject roll.  If such exemption is granted and such church  shall  have
paid any tax with respect to the subject roll, the applicable department
of  the town of Islip, upon the approval of the town board of such town,
may in its sole discretion provide for the refund of  those  taxes  paid
and cancel taxes, fines, penalties or interest remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06103-01-9