Corrects a reference to the applicable tax assessment roll for a tax exemption granted to the Ruth AME Zion Church in the town of Brookhaven, county of Suffolk.
Summary
Bill S06984 amends chapter 381 of the laws of 2023 to authorize the Ruth AME Zion Church to file an application for real property tax exemptions with the town of Brookhaven. The amendment specifically corrects the reference to the applicable tax assessment roll, allowing the church to apply for an exemption for the 2021 assessment roll instead of the previously referenced 2020 roll. This change enables the church to receive tax exemptions retroactively if the application is approved by the town board.
Impact
The bill impacts local tax laws by facilitating the Ruth AME Zion Church's ability to receive tax exemptions that it would have been entitled to had it filed the application on time. It allows the town assessor to accept the application as if it were submitted by the appropriate taxable status date, thereby correcting administrative oversight. This could set a precedent for similar cases where organizations seek retroactive tax exemptions due to clerical errors in the application process.
Sentiment
The sentiment around the bill appears to be generally positive, as it addresses a specific need for the Ruth AME Zion Church and aims to rectify an administrative error. There have been no recorded votes or significant opposition noted in the discussions, indicating a consensus on the necessity of the amendment.
Contention
There are no notable points of contention surrounding this bill as it primarily addresses a clerical issue without significant opposition from stakeholders. The lack of recorded votes suggests that the bill has not faced substantial debate or disagreement in the legislative process.
Same As
Corrects a reference to the applicable tax assessment roll for a tax exemption granted to the Ruth AME Zion Church in the town of Brookhaven, county of Suffolk.