S T A T E   O F   N E W   Y O R K
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                                   7323
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 23, 2019
                                ___________
 
 Introduced by M. of A. McDONALD -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN  ACT  in  relation  to permitting the Morning Star Missionary Baptist
   Church 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 City of Albany is hereby authorized to accept from
 the Morning Star Missionary Baptist Church an application for  exemption
 from  real property taxes pursuant to section 420-a of the real property
 tax law for the 2018 assessment roll, for the parcel located in the City
 of Albany at 159 Quail Street, otherwise known as Albany county tax  map
 section  65.62,  block  3,  lot 9. 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 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,  penalties, 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.
                                                            LBD11249-01-9