Bill Text: NY S05234 | 2019-2020 | General Assembly | Introduced

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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 [S05234 Detail]

Download: New_York-2019-S05234-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5234
                               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 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