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

                                  10541

                          I N  A S S E M B L Y

                              June 4, 2012
                               ___________

Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Perry) --
  read once and referred to the Committee on Real Property Taxation

AN ACT to authorize Tabernacle of Praise Church to file  an  application
  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. Notwithstanding any other provision of law to the contrary,
the assessor of the County of Kings is hereby authorized to accept  from
the  Tabernacle  of Praise Church an application for exemption from real
property taxes pursuant to section 420-a of the real  property  tax  law
for  the  2006  assessment roll, for the parcel located in the county of
Kings at 1274 Utica Avenue otherwise known as section Brooklyn, 03 block
4760 lot 12, 03 block 4761 lot 53, 03 block 4761 lot  58.  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 county of Kings,
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.
                                                           LBD15835-02-2