Bill Text: NY S09163 | 2023-2024 | General Assembly | Amended

New York Senate Bill 9163

Bill Title: Authorizes the Praise Tabernacle Church of God to receive retroactive real property tax exempt status with respect to the 2021-2022, 2022-2023, and 2023-2024 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2024-06-04 - returned to senate [S09163 Detail]

Download: New_York-2023-S09163-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                         9163--A

                    IN SENATE

                                       May 2, 2024
                                       ___________

        Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT authorizing the Praise Tabernacle Church of God to receive retro-
          active real property tax exempt status

          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, county of Albany, is hereby author-
     3  ized to accept from Praise Tabernacle Church of God, also known as Alba-
     4  ny Church of God, a religious not-for-profit corporation, an application
     5  for exemption from real property taxes pursuant to section 420-a of  the
     6  real  property  tax  law  with  respect to the 2021-2022, 2022-2023, and
     7  2023-2024 assessment rolls, for all of the school taxes and all  of  the
     8  general  taxes  of such rolls for the parcel owned by such organization,
     9  with such parcel being located in the city of Albany, county of  Albany,
    10  at  453  Delaware  Avenue,  otherwise  known  as  Albany  county tax map
    11  district 75 section 68 block 2 lot 1. If accepted, the application shall
    12  be reviewed as if it had been received on or before the  taxable  status
    13  dates established for such rolls.
    14    If  satisfied  that  such  organization would otherwise be entitled to
    15  such exemption  if  such  organization  had  filed  an  application  for
    16  exemption  by  the  appropriate taxable status dates, the assessor, upon
    17  approval of the  common  council  of  the  city  of  Albany,  may  grant
    18  exemption  from  all  taxation  and  make appropriate corrections to the
    19  subject rolls. If such  exemption  is  granted  and  such  organization,
    20  therefor, shall have paid any tax with respect to the subject rolls, the
    21  applicable governing body or tax department may, in its sole discretion,
    22  provide  for  the  refund  of  those  taxes paid and cancel those taxes,
    23  fines, penalties, liens, interest or tax liens remaining unpaid.
    24    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14716-04-4