S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10297
 
                           I N  A S S E M B L Y
 
                               May 17, 2024
                                ___________
 
 Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Ramos) --
   read once and referred to the Committee on Real Property Taxation
 
 AN ACT in relation to authorizing Calvary Tabernacle Church  of  God  to
   file an application for exemption from real property taxes for certain
   assessment rolls
 
   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 Islip, county of Suffolk, is hereby  author-
 ized  to  accept from Calvary Tabernacle Church of God, a not-for-profit
 organization, an application for  exemption  from  real  property  taxes
 pursuant  to  section 420-a of the real property tax law with respect to
 the 2021-2022 and 2022-2023 assessment rolls, for the parcels  owned  by
 such  organization which are located at 6 Holbrook Street, in the hamlet
 of Bay Shore, town of Islip,  county  of  Suffolk,  otherwise  known  as
 section 315.00, block 01.00, lot 070.000.
   If  accepted,  such  application  shall  be reviewed as if it had been
 received on or before the  taxable  status  date  established  for  such
 rolls. If satisfied that such non-profit 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 town of Islip town board, may grant exemption from all
 taxation and make appropriate corrections 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 applicable governing body or
 tax department may, in its sole discretion, provide for  the  refund  of
 the  taxes  paid, along with any fines or penalties paid, and cancel any
 taxes, fines, penalties, interest, or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11924-05-4