NY State Senate Bill 2023-S8166

Senate Bill S8166

2023-2024 Legislative Session

Authorizes the Mount Olive Pentecostal Church of Faith to file an application for retroactive real property tax exemption

download bill text pdf

Current Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 10, 2024	referred to local government

2023-S8166 (ACTIVE) - Details

See Assembly Version of this Bill:: A8958
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation

2023-S8166 (ACTIVE) - Summary

Authorizes the Mount Olive Pentecostal Church of Faith, Inc. to file an application for retroactive real property tax exemption for the 2019--2020 assessment roll.

2023-S8166 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8166

SPONSOR: MURRAY
 
TITLE OF BILL:

An act authorizing the Mount Olive Pentecostal Church of Faith to file
an application for retroactive real property tax exemption

 
PURPOSE:

This bill authorizes the Mount Olive Pentecostal Church of Faith to file
an application for retroactive real property tax exemption.

 
SUMMARY OF PROVISIONS:

Section 1 authorizes the assessor of the town of Brookhaven in county of
Suffolk, to accept from Mount Olive Pentecostal Church of Faith, an
application for exemption from real property taxes pursuant to section
420-a of the real property tax law with respect to the 2019-2020 tax
assessment rolls for parcels owned in the hamlet of Middle Island, town
of Brookhaven, county of Suffolk.

Section 2 of the bill provides for an immediate effective date.

 
JUSTIFICATION:

Mount Olive Pentecostal Church of Faith is a not-for-profit tax-exempt
organization that purchased a property in Middle Island, NY, in 2019.
They were able to receive not-for-profit property tax exemption status
for all tax years following the initial tax year of purchase.

This non-profit entity, however, was unaware until recently that upon
the closing of the property during the 2019-2020 tax year, when they
assumed ownership, the bank had not collected the tax from the previous
owners for that year. Mount Olive Pentecostal Church of Faith was only
recently made aware of this fact when notified by a letter from the
county of Suffolk Comptroller's office in August of 2023, and so they
now face an unanticipated and very burdensome tax bill.

This legislation will grant authority to the assessor of the town of
Brookhaven to apply a nonprofit real property tax exemption to them,
like they now have, to that initial period in tax year 2019-20 when they
first assumed ownership.

Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if thereafter a bill is chaptered authorizing an
assessor to accept the late application.

 
LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
Immediate.

2023-S8166 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8166
 
                             I N  S E N A T E
 
                             January 10, 2024
                                ___________
 
 Introduced  by  Sen.  MURRAY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT authorizing the Mount Olive Pentecostal Church of Faith  to  file
   an application for retroactive 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 town of Brookhaven in the county of Suffolk is here-
 by authorized to accept from Mount Olive Pentecostal  Church  of  Faith,
 Inc.,  an application for exemption from real property taxes pursuant to
 section 420-a  of  the  real  property  tax  law  with  respect  to  the
 2019--2020  assessment  roll for the parcels owned by such organization,
 with such parcels being located at 17 Sander Court,  in  the  hamlet  of
 Middle Island, town of Brookhaven, county of Suffolk, otherwise known as
 Suffolk  county  tax map district 0200, section 504.00, block 01.00, lot
 003.004. If accepted, the application shall be reviewed  as  if  it  had
 been received on or before the taxable status dates established for such
 rolls.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption if such organization had acquired  the  subject  property
 and filed an application for exemption by the appropriate taxable status
 date, the assessor, upon approval by the town board, may grant exemption
 from all taxation beginning on the date of the conveyance of such parcel
 to  such  organization,  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 governing
 body  or  tax  department  may,  in its sole discretion, provide for the
 refund of those taxes 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.
                                                            LBD14023-01-4

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