Bill Text: NY S05235 | 2019-2020 | General Assembly | Introduced


Bill Title: Permits the Northeastern Association of the Blind at Albany, Inc. 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 [S05235 Detail]

Download: New_York-2019-S05235-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5235
                               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  Northeastern  Association  of  the
          Blind  at  Albany, Inc. 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 Northeastern Association of the Blind at Albany, Inc. an application
     4  for exemption from real property taxes pursuant to section 420-a of  the
     5  real  property  tax  law  for  the  2018 assessment roll, for the parcel
     6  located in the City of Albany at 301 Washington Avenue, otherwise  known
     7  as  Albany  county  tax map section 65.71, block 3, lot 41. If accepted,
     8  the application shall be reviewed as if  it  had  been  received  on  or
     9  before  the taxable status dates established for such roll. If satisfied
    10  that such organization would otherwise be entitled to such exemption  if
    11  such  organization had acquired the subject property and filed an appli-
    12  cation for exemption by the appropriate taxable status date, the  asses-
    13  sor,  upon  approval  by  the  City  of Albany Common Council, may grant
    14  exemption from all taxation and  make  appropriate  corrections  to  the
    15  subject  roll. If such exemption is granted and such organization there-
    16  fore shall have paid any tax with  respect  to  the  subject  roll,  the
    17  governing  body  or  tax department may, in its sole discretion, provide
    18  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    19  ties, interest or tax liens remaining 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.
                                                                   LBD11252-01-9
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