Bill Text: NY S05233 | 2019-2020 | General Assembly | Introduced

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Bill Title: Permits Mount Moriah Baptist Church to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-10-04 - SIGNED CHAP.351 [S05233 Detail]

Download: New_York-2019-S05233-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5233
                               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 Mount Moriah 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  Mount Moriah Baptist Church 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  269  Spruce Street, otherwise known as Albany county tax map section
     7  65.72, block 5, lot 72. 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.
                                                                   LBD11250-01-9