Bill Text: NY S06253 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes Church of God and Saints of Christ to file an application for certain real property tax exemptions in the City of Albany.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-09-13 - signed chap.286 [S06253 Detail]

Download: New_York-2019-S06253-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6253

                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 30, 2019
                                       ___________

        Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT to authorize Church of God and Saints of Christ to file an appli-
          cation for certain real property tax exemptions in the City of Albany

          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  Church of God and Saints of Christ an  application  for  exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law for the 2018 and 2019 assessment roll, for two  parcels  located  in
     6  the  City  of  Albany,  the  first at 151 Jay Street, otherwise known as
     7  Albany county tax map section 76.24, block 6, lot 81 and the  second  at
     8  153  Jay Street, otherwise known as Albany county tax map section 76.24,
     9  block 6, lot 82. If accepted, the application shall be reviewed as if it
    10  had been received on or before the taxable status dates established  for
    11  such rolls.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption if such organization had acquired  the  subject  property
    14  and filed an application for exemption by the appropriate taxable status
    15  date,  the assessor, upon approval by the City of Albany Common Council,
    16  may grant exemption from all taxation and make  appropriate  corrections
    17  to  the subject roll. If such exemption is granted and such organization
    18  therefore shall have paid any tax with respect to the subject roll,  the
    19  governing  body  or  tax department may, in its sole discretion, provide
    20  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    21  ties, interest, or tax liens remaining unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13060-02-9