Bill Text: NY A07323 | 2019-2020 | General Assembly | Introduced
Bill Title: Permits the Morning Star Missionary Baptist Church to file an application for a real property tax exemption.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-11-25 - SIGNED CHAP.562 [A07323 Detail]
Download: New_York-2019-A07323-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7323 2019-2020 Regular Sessions IN ASSEMBLY April 23, 2019 ___________ Introduced by M. of A. McDONALD -- read once and referred to the Commit- tee on Real Property Taxation AN ACT in relation to permitting the Morning Star Missionary Baptist Church 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 Morning Star Missionary Baptist Church an application for exemption 4 from real property taxes pursuant to section 420-a of the real property 5 tax law for the 2018 assessment roll, for the parcel located in the City 6 of Albany at 159 Quail Street, otherwise known as Albany county tax map 7 section 65.62, block 3, lot 9. If accepted, the application shall be 8 reviewed as if it had been received on or before the taxable status 9 dates established for such roll. If satisfied that such organization 10 would otherwise be entitled to such exemption if such organization had 11 acquired the subject property and filed an application for exemption by 12 the appropriate taxable status date, the assessor, upon approval by the 13 City of Albany Common Council, may grant exemption from all taxation and 14 make appropriate corrections to the subject roll. If such exemption is 15 granted and such organization therefore shall have paid any tax with 16 respect to the subject roll, the governing body or tax department may, 17 in its sole discretion, provide for the refund of those taxes paid and 18 cancel any taxes, fines, penalties, interest, or tax liens remaining 19 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. LBD11249-01-9