S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8112
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 3, 2019
                                ___________
 
 Introduced by M. of A. McDONALD -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to authorize Church of God and Saints of Christ to file an appli-
   cation for certain real property tax exemptions in the City of Albany
 
   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 Albany is hereby authorized to  accept  from
 Church  of  God  and  Saints of Christ an application for exemption from
 real property taxes pursuant to section 420-a of the real  property  tax
 law  for  the  2018 and 2019 assessment roll, for two parcels located in
 the City of Albany, the first at 151  Jay  Street,  otherwise  known  as
 Albany  county  tax map section 76.24, block 6, lot 81 and the second at
 153 Jay Street, otherwise known as Albany county tax map section  76.24,
 block 6, lot 82. If accepted, the application shall be reviewed as if it
 had  been received on or before the taxable status dates established for
 such rolls.
   If satisfied that such organization would  otherwise  be  entitled  to
 such  exemption  if  such organization had acquired the subject property
 and filed an application for exemption by the appropriate taxable status
 date, the assessor, upon approval by the City of Albany Common  Council,
 may  grant  exemption from all taxation and make appropriate corrections
 to the subject roll. If such exemption is granted and such  organization
 therefore  shall 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 any taxes, fines, penal-
 ties, interest, or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13060-02-9