S T A T E   O F   N E W   Y O R K
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                                  2517

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 16, 2009
                               ___________

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

AN ACT to amend chapter 183 of  the  laws  of  2002  authorizing  Bethel
  Temple,  Inc.   in the city of Mt. Vernon to file an application for a
  real property tax exemption, in relation to authorizing exemptions

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  1 of chapter 183 of the laws of 2002 authorizing
Bethel Temple, Inc. in the city of Mt. Vernon to file an application for
a real property tax exemption, is amended to read as follows:
  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the city of Mt. Vernon is hereby  authorized  to  accept
from Bethel Temple, Inc. an application for exemption from real property
taxes  pursuant  to  section  420-a of the real property tax law for the
1994, 1995, 1996, 1997, 1998 [and], 1999,  2000,  2001,  2002  AND  2003
assessment  rolls,  for the parcels owned by Bethel Temple, Inc. located
in the city of Mt.   Vernon at 15 West Third  Street,  153  South  Fifth
Avenue,  159 South Fifth Avenue and 149 South Fifth Avenue, more specif-
ically described as tax map page 165.78, block 3088, lots 26 through 29.
If accepted, the application  shall  be  reviewed  as  if  it  had  been
received on or before the taxable status date established for such roll.
If  satisfied  that  such temple: (i) acquired title to the property for
which it seeks exemption subsequent to the taxable  status  date  estab-
lished  for  such roll and prior to the taxable status date for the next
ensuing assessment roll and (ii) would otherwise  be  entitled  to  such
exemption  if  such temple had filed an application for exemption by the
appropriate taxable status  date,  the  assessor  of  the  city  of  Mt.
Vernon,  upon  approval  by  the  city  council  of such city, may grant
exemption from all taxation beginning with the date  of  acquisition  of
the  property  by  such  temple  and  make appropriate correction of the
subject roll. If exemption is granted and such  temple  therefore  shall

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01576-01-9
              

A. 2517                             2

have  paid  any tax with respect to the subject roll, the governing body
or tax department may, in its sole discretion, provide for the refund of
those taxes paid and cancel taxes, fines, penalties, or interest remain-
ing unpaid.
  S 2. This act shall take effect immediately.