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

                                  8795

                          I N  A S S E M B L Y

                            February 14, 2014
                               ___________

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

AN ACT granting the Lutheran Church of  Our  Savior  Parish  retroactive
  real property tax exempt status

  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 Brookhaven is hereby  authorized  to  accept
from  the  Lutheran  Church  of  Our  Savior  Parish, an application for
exemption from real property taxes pursuant to section 462 of  the  real
property tax law for the 2013-2014 assessment roll, for the parcel which
is  owned by such religious organization, but was not used by an offici-
ating clergyman at the time that the application was  required,  due  to
the  fact that the religious corporation was without a pastor from April
30, 2012 through April 28, 2013. Said parcel is located in the  town  of
Brookhaven,  Village  of  Patchogue, at 38 Monroe Avenue, Patchogue, New
York  11772,  otherwise  known  as:  Suffolk  County  Tax   Map   Number
0204-005.00-0.200-  014.000.  If  accepted,  the  application  shall  be
reviewed as if the property had been used by  an  officiating  clergyman
for  residential  purposes  and  said  application was filed in a timely
manner.
  If satisfied that such organization would  otherwise  be  entitled  to
such  exemption, if the property had been used by an officiating clergy-
man for residential purposes on the appropriate taxable status date  and
if  the said application had been filed in a timely manner, the assessor
of the town of Brookhaven, upon approval by the town board of such town,
may grant exemption from taxation and make  appropriate  corrections  to
the 2013-2014 assessment roll.  If such exemption is granted, the appli-
cable  governing  body or tax department may, in its discretion, provide
for the refund of taxes paid and cancel any taxes, fines, penalties  and
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.
                                                           LBD13764-03-4