S T A T E O F N E W Y O R K
________________________________________________________________________
10600
I N A S S E M B L Y
June 5, 2020
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Ashby,
Steck) -- read once and referred to the Committee on Real Property
Taxation
AN ACT in relation to authorizing the Sikh Association of the Capital
District, Inc. 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:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of East Greenbush, county of Rensselaer, is
hereby authorized to accept from the Sikh Association of the Capital
District, Inc. an application for exemption from real property taxes
pursuant to section 420-a of the real property tax law for the 2017 and
2018 assessment rolls, for the parcels located in the town of East
Greenbush at 8 Michigan Avenue, tax map ID 166.10-9-8 and at 11 Michigan
Avenue, tax map ID 166.10-8-1. If accepted, the application shall be
reviewed as if it had been received on or before the taxable status
dates established for such roll.
If satisfied that such not-for-profit organization would otherwise be
entitled to such exemption if such not-for-profit organization has
acquired the subject property and filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
town board of East Greenbush, may grant exemption from all taxation and
make appropriate corrections to the subject roll. If such exemption is
granted and such not-for-profit organization therefore shall have paid
any tax with respect to the subject roll, the governing body may, at its
sole discretion, provide for the refund of those taxes paid and cancel
any taxes, fines, penalties, interest, or tax liens remaining unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16637-01-0