Bill Text: NY S05400 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the city of Albany to accept from Congregation Ohav Shalom an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-12-06 - SIGNED CHAP.598 [S05400 Detail]

Download: New_York-2019-S05400-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5400
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 29, 2019
                                       ___________
        Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT authorizing the assessor of the city of  Albany  to  accept  from
          Congregation  Ohav Shalom an application for exemption from real prop-
          erty taxes pursuant to section 420-a of the real property tax law
          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  Congregation Ohav Shalom an application for exemption from real property
     4  taxes pursuant to section 420-a of the real property  tax  law  for  the
     5  2018  assessment  rolls  for the parcel located in the city of Albany at
     6  130 Buckingham Drive, otherwise known as Albany county tax  map  section
     7  64.62,  block  4,  lot  60; 115 Krumkill Road, otherwise known as Albany
     8  county tax map section 64.69, block 3, lot 8; 135 Krumkill Road,  other-
     9  wise  known  as Albany county tax map section 64.69, block 4, lot 3; 139
    10  Krumkill Road, otherwise known as Albany county tax map  section  64.69,
    11  block  4, lot 4; 143 Krumkill Road, otherwise known as Albany county tax
    12  map section 64.69, block 4, lot 5; 145 Krumkill Road, otherwise known as
    13  Albany county tax map section 64.69, block 4, lot 6; 115 Krumkill  Road,
    14  otherwise known as Albany county tax map section 64.62, block 1, lot 59;
    15  REAR 115 Krumkill Road, otherwise known as Albany county tax map section
    16  64.69,  block  3,  lot 10; 3 Westbrook Street, otherwise known as Albany
    17  county tax map section 64.69, block 3, lot 5; 5 Westbrook Street, other-
    18  wise known as Albany county tax map section 64.69, block  3,  lot  4;  7
    19  Westbrook  Street,  otherwise  known  as  Albany  county tax map section
    20  64.69, block 3, lot 3; 4 Westbrook Street,  otherwise  known  as  Albany
    21  county tax map section 64.69, block 4, lot 2.
    22    If  accepted,  such  application  shall  be reviewed as if it had been
    23  received on or before the taxable  status  dates  established  for  such
    24  roll. If satisfied that such organization would otherwise be entitled to
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11261-01-9
        S. 5400                             2
     1  such  exemption  if  such  organization  had  filed  an  application for
     2  exemption by the appropriate taxable status  date,  the  assessor,  upon
     3  approval  of  the  common  council  of  the  city  of  Albany, may grant
     4  exemption  from  all  taxation  and  make appropriate corrections to the
     5  subject roll. If such exemption is granted and such organization  there-
     6  fore  shall  have  paid  any  tax  with respect to the subject roll, the
     7  governing body or tax department may, in its  sole  discretion,  provide
     8  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
     9  ties, interest or tax liens remaining unpaid.
    10    § 2. This act shall take effect immediately.