Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from St. Mary AME Zion Church, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8335
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 13, 2025
                                ___________
 
 Introduced by M. of A. KASSAY -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT in relation to authorizing the assessor of the town of Brookhaven
   to  accept  an  application for a real property tax exemption from St.
   Mary AME Zion Church
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding the provisions of any other law, the asses-
 sor  of  the  town of Brookhaven is hereby authorized to accept from the
 St. Mary AME Zion Church an application for exemption from real property
 taxes pursuant to section 420-a  of  the  real  property  tax  law  with
 respect  to  the 2022-2023, 2023-2024 and 2024-2025 assessment rolls for
 the parcel owned by such organization located in the town of  Brookhaven
 at  537  Granny  Road  in  the hamlet of Medford, also known as district
 0200, section 545.00, block 03.00, lot 021.001. If accepted, the  appli-
 cation  shall  be  reviewed  as if it had been received on or before the
 taxable status date established for such assessment rolls.
   If satisfied that such corporation would otherwise be entitled to such
 exemption if such corporation had filed an application for exemption  by
 the  appropriate taxable status date, the assessor, upon approval of the
 town of Brookhaven town board, may grant exemption from taxation on such
 assessment rolls and make the appropriate  corrections  of  the  subject
 rolls.  If exemptions are granted and such corporation, therefore, shall
 have paid any tax with respect to  the  subject   rolls, the  applicable
 governing    body  or tax   departments, in their sole discretion, shall
 provide for the refund of the taxes paid, along with any fines or penal-
 ties paid, and cancel taxes 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.
                                                            LBD11879-01-5