Bill Text: NY A07325 | 2019-2020 | General Assembly | Introduced


Bill Title: Permits the Church of Jesus Christ to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-10-29 - SIGNED CHAP.425 [A07325 Detail]

Download: New_York-2019-A07325-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          7325
                               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 Church of Jesus Christ 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 Church of Jesus Christ an application for exemption from real  prop-
     4  erty  taxes  pursuant  to section 420-a of the real property tax law for
     5  the 2018 assessment roll, for the parcel located in the City  of  Albany
     6  at  562 Clinton Avenue, otherwise known as Albany county tax map section
     7  65.55, block 2, lot 20. If accepted, the application shall  be  reviewed
     8  as  if it had been received on or before the taxable status dates estab-
     9  lished for such roll. If satisfied that such organization  would  other-
    10  wise be entitled to such exemption if such organization had acquired the
    11  subject property and filed an application for exemption by the appropri-
    12  ate  taxable  status  date,  the  assessor, upon approval by the City of
    13  Albany Common Council, may grant exemption from all  taxation  and  make
    14  appropriate corrections to the subject roll. If such exemption is grant-
    15  ed  and such organization therefore shall have paid any tax with respect
    16  to the subject roll, the governing body or tax department  may,  in  its
    17  sole  discretion,  provide for the refund of those taxes paid and cancel
    18  any taxes, fines, penalties, interest or tax liens remaining unpaid.
    19    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11251-01-9
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