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