Bill Text: NY A08112 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 8112 (Prior Session Legislation)

Introduced

Bill Title: Authorizes Church of God and Saints of Christ to file an application for certain real property tax exemptions in the City of Albany.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-09-13 - signed chap.286 [A08112 Detail]

Download: New_York-2019-A08112-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          8112

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      June 3, 2019
                                       ___________

        Introduced by M. of A. McDONALD -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT to authorize Church of God and Saints of Christ to file an appli-
          cation for certain real property tax exemptions in the City of Albany

          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  Church  of  God  and  Saints of Christ an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  for  the  2018 and 2019 assessment roll, for two parcels located in
     6  the City of Albany, the first at 151  Jay  Street,  otherwise  known  as
     7  Albany  county  tax map section 76.24, block 6, lot 81 and the second at
     8  153 Jay Street, otherwise known as Albany county tax map section  76.24,
     9  block 6, lot 82. If accepted, the application shall be reviewed as if it
    10  had  been received on or before the taxable status dates established for
    11  such rolls.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such organization had acquired the subject property
    14  and filed an application for exemption by the appropriate taxable status
    15  date, the assessor, upon approval by the City of Albany Common  Council,
    16  may  grant  exemption from all taxation and make appropriate corrections
    17  to the subject roll. If such exemption is granted and such  organization
    18  therefore  shall have paid any tax with respect to the subject roll, the
    19  governing body or tax department may, in its  sole  discretion,  provide
    20  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
    21  ties, interest, or tax liens remaining unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13060-02-9