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

                                  2684

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 20, 2011
                               ___________

Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
  tee on Real Property Taxation

AN ACT to authorize the Grace Baptist Church to file an application  for
  exemption  from  real  property  taxes  for  a  certain parcel of land
  located in the town of Wappinger Falls

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

  Section 1. Notwithstanding any other provision of law to the contrary,
the  assessor  of  the  town  of Wappinger Falls is hereby authorized to
accept from the Grace Baptist Church an application for  exemption  from
real  property  taxes pursuant to section 420-a of the real property tax
law for the 1995-1996 assessment roll, for the  parcel  located  in  the
town  of  Wappinger  Falls,  at  Chelsea Road otherwise known as section
5956, block 04, lot  998375.  If  accepted,  the  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: (i) acquired title to the property for
which it seeks exemption subsequent to the taxable  status  date  estab-
lished  for  such roll and prior to the taxable status date for the next
ensuing assessment roll and (ii) would otherwise  be  entitled  to  such
exemption  if  such church had filed an application for exemption by the
appropriate taxable status date, the assessor of the town  of  Wappinger
Falls, upon approval by the town board of such town, may grant exemption
from all taxation beginning with the date of acquisition of the property
by  such  church and make appropriate correction to the subject roll. If
exemption is granted and such church therefore shall have paid  any  tax
with  respect  to the subject roll, the governing body or tax department
may, in its sole discretion, provide for the refund of those taxes  paid
including the amount of any taxes held in escrow pursuant to the sale of
such  property  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.
              

                                                           LBD03045-01-1