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

                                  8097

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               May 4, 2009
                               ___________

Introduced  by M. of A. GALEF -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to authorize the Mount Olivet Baptist Church to file an  applica-
  tion for a real property tax exemption

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

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the city of Peekskill is  hereby  authorized  to  accept
from  the Mount Olivet Baptist Church, an application for exemption from
real property taxes pursuant to section 420-a of the real  property  tax
law  for the 2008-2009 assessment roll for the parcel owned by the Mount
Olivet Baptist Church, located in the city of  Peekskill  at  1432  Park
Street  in the city of Peekskill, otherwise known as section 33.6, block
8, lot 6.  If accepted, the application shall be reviewed as if  it  had
been  received on or before the taxable status date established for such
rolls. If satisfied that the Mount Olivet Baptist Church,  would  other-
wise  be  entitled  to such exemption if it had filed an application for
exemption by the appropriate taxable status dates, the assessor  of  the
city  of  Peekskill  may  upon approval by the Peekskill common council,
grant exemption from taxation based on the 2008-2009 assessment roll and
owing by such church on the effective date of this act, and make  appro-
priate correction of the subject rolls. If such exemption is granted and
if  such corporation shall have paid any tax with respect to the subject
rolls, 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 remaining unpaid.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10879-01-9