Bill Text: NY A07326 | 2019-2020 | General Assembly | Introduced

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Bill Title: Permits Mount Moriah Baptist Church to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-10-04 - SIGNED CHAP.351 [A07326 Detail]

Download: New_York-2019-A07326-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7326
                               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 Mount Moriah 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  Mount Moriah Baptist Church an application for exemption from real prop-
     4  erty taxes pursuant to section 420-a of the real property  tax  law  for
     5  the  2018  assessment roll, for the parcel located in the City of Albany
     6  at 269 Spruce Street, otherwise known as Albany county tax  map  section
     7  65.72,  block  5, lot 72. If accepted, the application shall be reviewed
     8  as if it had been received on or before the taxable status dates  estab-
     9  lished  for  such roll. If satisfied that such organization would other-
    10  wise be entitled to such exemption if such organization had acquired the
    11  subject property and filed an application for exemption by the appropri-
    12  ate taxable status date, the assessor, upon  approval  by  the  City  of
    13  Albany  Common  Council,  may grant exemption from all taxation and make
    14  appropriate corrections to the subject roll. If such exemption is grant-
    15  ed and such organization therefore shall have paid any tax with  respect
    16  to  the  subject  roll, the governing body or tax department may, in its
    17  sole discretion, provide for the refund of those taxes paid  and  cancel
    18  any taxes, fines, penalties, interest or tax liens remaining unpaid.
    19    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11250-01-9