Bill Text: NY S05232 | 2019-2020 | General Assembly | Introduced

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: (Engrossed) 2019-05-13 - referred to ways and means [S05232 Detail]

Download: New_York-2019-S05232-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 17, 2019
        Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        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.