Bill Text: NY A01843 | 2021-2022 | General Assembly | Introduced

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Bill Title: Permits the Church of Jesus Christ (Apostolic), Inc., located at 332-340 South Columbus Avenue in the city of Mount Vernon, to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A01843 Detail]

Download: New_York-2021-A01843-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1843

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 11, 2021
                                       ___________

        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT in relation to permitting the Church of Jesus Christ (Apostolic),
          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 the provisions of any other law, the asses-
     2  sor  of the city of Mount Vernon is hereby authorized to accept from the
     3  Church of Jesus Christ (Apostolic), Inc.  an application  for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law for the assessment rolls 1996-1998, for the  parcel  located  at
     6  332-340 South Columbus Avenue in the city of Mount Vernon.  If accepted,
     7  the  applications  shall  be reviewed as if they had been received on or
     8  before the taxable status date established for such rolls. If  satisfied
     9  that  the Church of Jesus Christ (Apostolic), Inc. (i) acquired title to
    10  the property for which it seeks exemption in March 1996 and  (ii)  would
    11  otherwise  be  entitled  to  such exemption if such corporation filed an
    12  application for the exemption  on  or  before  the  appropriate  taxable
    13  status  dates,  the  assessor,  upon approval by the city council of the
    14  city of Mount Vernon, whichever the case may  be,  may  grant  exemption
    15  from  taxation  on  such  assessment  rolls  and  make  the  appropriate
    16  corrections of the subject rolls. If exemptions  are  granted  and  such
    17  corporation,  therefore,  shall  have  paid  any tax with respect to the
    18  subject rolls, the applicable governing  body  or  tax  departments,  in
    19  their  sole  discretion,  shall provide for the refund of the taxes paid
    20  and cancel taxes remaining unpaid.
    21    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00203-01-1