Bill Text: NY A07323 | 2019-2020 | General Assembly | Introduced

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Bill Title: Permits the Morning Star Missionary Baptist Church to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-11-25 - SIGNED CHAP.562 [A07323 Detail]

Download: New_York-2019-A07323-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7323
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     April 23, 2019
                                       ___________
        Introduced by M. of A. McDONALD -- read once and referred to the Commit-
          tee on Real Property Taxation
        AN  ACT  in  relation  to permitting the Morning Star Missionary Baptist
          Church to file an application for a real property tax exemption
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the  assessor  of the City of Albany is hereby authorized to accept from
     3  the Morning Star Missionary Baptist Church an application for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law for the 2018 assessment roll, for the parcel located in the City
     6  of Albany at 159 Quail Street, otherwise known as Albany county tax  map
     7  section  65.62,  block  3,  lot 9. If accepted, the application shall be
     8  reviewed as if it had been received on  or  before  the  taxable  status
     9  dates  established  for  such  roll. If satisfied that such organization
    10  would otherwise be entitled to such exemption if such  organization  had
    11  acquired  the subject property and filed an application for exemption by
    12  the appropriate taxable status date, the assessor, upon approval by  the
    13  City of Albany Common Council, may grant exemption from all taxation and
    14  make  appropriate  corrections to the subject roll. If such exemption is
    15  granted and such organization therefore shall have  paid  any  tax  with
    16  respect  to  the subject roll, the governing body or tax department may,
    17  in its sole discretion, provide for the refund of those taxes  paid  and
    18  cancel  any  taxes,  fines,  penalties, interest, or tax liens remaining
    19  unpaid.
    20    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11249-01-9