S T A T E O F N E W Y O R K
________________________________________________________________________
3861
2013-2014 Regular Sessions
I N A S S E M B L Y
January 29, 2013
___________
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.
LBD07735-01-3
A. 3861 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.