Senate Bill S9106

Signed By Governor
2023-2024 Legislative Session

Authorizes the Saint James Evangelical Lutheran Church of Saint James Long Island NY receive retroactive real property tax exempt status

download bill text pdf

Sponsored By

Current Bill Status - Signed by Governor

  • 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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Bill Amendments

2023-S9106 - Details

Law Section:
Real Property Taxation

2023-S9106 - Summary

Authorizes the Saint James Evangelical Lutheran Church of Saint James Long Island NY to receive retroactive real property tax exempt status.

2023-S9106 - Sponsor Memo

2023-S9106 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9106
 
                             I N  S E N A T E
 
                              April 26, 2024
                                ___________
 
 Introduced  by  Sen. MATTERA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT in relation to authorizing the Saint James  Evangelical  Lutheran
   Church of Saint James Long Island NY receive 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  Smithtown,  county  of  Suffolk  is  hereby
 authorized to accept from the Saint James Evangelical Lutheran Church of
 Saint  James Long Island NY an application for exemption from real prop-
 erty taxes pursuant to section 420-a of the real property  tax  law  for
 the  2022-2023  assessment  roll  for  a portion of the 2022-2023 school
 taxes and the 2023 general taxes for the parcel conveyed to such  organ-
 ization  located at 200 7th Street, St. James, town of Smithtown, county
 of Suffolk, otherwise known as Suffolk tax map  district  0800,  section
 055.00, block 02.00, lots 055.000 and 056.000. If accepted, the applica-
 tion shall be reviewed as if it had been received on or before the taxa-
 ble status dates established for such roll.
   If  satisfied  that  such  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 Smithtown town board, may make appropriate correction to
 the subject roll. If such exemption is granted  and  such  organization,
 therefore, shall have paid any tax with respect to the subject roll, the
 applicable governing body or tax department may, in its sole discretion,
 provide  for  the  refund  of  those  taxes paid and cancel those taxes,
 fines, penalties, liens or interest 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.
                                                            LBD14739-01-4

2023-S9106A (ACTIVE) - Details

Law Section:
Real Property Taxation

2023-S9106A (ACTIVE) - Summary

Authorizes the Saint James Evangelical Lutheran Church of Saint James Long Island NY to receive retroactive real property tax exempt status.

2023-S9106A (ACTIVE) - Sponsor Memo

2023-S9106A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9106--A
 
                             I N  S E N A T E
 
                              April 26, 2024
                                ___________
 
 Introduced  by  Sen. MATTERA -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT in relation to authorizing the Saint James  Evangelical  Lutheran
   Church of Saint James Long Island NY receive 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  Smithtown,  county  of  Suffolk  is  hereby
 authorized to accept from the Saint James Evangelical Lutheran Church of
 Saint  James Long Island NY an application for exemption from real prop-
 erty taxes pursuant to section 462 of the real property tax law for  the
 2023-2024  assessment  roll  for a portion of the 2023-2024 school taxes
 and the 2024 general taxes for the parcel conveyed to such  organization
 located  at  200  7th  Street,  St.  James, town of Smithtown, county of
 Suffolk, otherwise known as  Suffolk  tax  map  district  0800,  section
 055.00, block 02.00, lots 055.000 and 056.000. If accepted, the applica-
 tion shall be reviewed as if it had been received on or before the taxa-
 ble status dates established for such roll.
   If  satisfied  that  such  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 Smithtown town board, may make appropriate correction to
 the subject roll. If such exemption is granted  and  such  organization,
 therefore, shall have paid any tax with respect to the subject roll, the
 applicable governing body or tax department may, in its sole discretion,
 provide  for  the  refund  of  those  taxes paid and cancel those taxes,
 fines, penalties, liens or interest 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.
                                                            LBD14739-03-4

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