Bill Text: NY S03401 | 2021-2022 | General Assembly | Introduced
Bill Title: Relates to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S03401 Detail]
Download: New_York-2021-S03401-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3401 2021-2022 Regular Sessions IN SENATE January 29, 2021 ___________ Introduced by Sen. BAILEY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT in relation to permitting the Immanuel Evangelical Lutheran 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 the provisions of any other law, the asses- 2 sor of the city of Mount Vernon is hereby authorized to accept from the 3 Immanuel Evangelical Lutheran Church an application for exemption from 4 real property taxes pursuant to section 420-a of the real property tax 5 law for the 2009 city assessment roll and the 2010-2011 school assess- 6 ment roll, for the parcel located at 17 East Grand Street in the city of 7 Mount Vernon. If accepted, the applications shall be reviewed as if they 8 had been received on or before the taxable status date established for 9 such rolls. If satisfied that the Immanuel Evangelical Lutheran Church 10 (i) acquired title to the property for which it seeks exemption in March 11 2009 and (ii) would otherwise be entitled to such exemption if such 12 corporation filed an application for the exemption on or before the 13 appropriate taxable status dates, the assessor, upon approval by the 14 city council of the city of Mount Vernon may grant exemption from taxa- 15 tion on such assessment rolls and make the appropriate corrections of 16 the subject rolls. If exemptions are granted and such corporation, 17 therefore, shall have paid any tax with respect to the subject rolls, 18 the applicable governing body or tax departments, in their sole 19 discretion, shall provide for the refund of the taxes paid and cancel 20 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. LBD00568-01-1