S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5400
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              April 29, 2019
                                ___________
 
 Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT authorizing the assessor of the city of  Albany  to  accept  from
   Congregation  Ohav Shalom an application for exemption from real prop-
   erty taxes pursuant to section 420-a of the real property tax law

   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
 Congregation Ohav Shalom an application for exemption from real property
 taxes pursuant to section 420-a of the real property  tax  law  for  the
 2018  assessment  rolls  for the parcel located in the city of Albany at
 130 Buckingham Drive, otherwise known as Albany county tax  map  section
 64.62,  block  4,  lot  60; 115 Krumkill Road, otherwise known as Albany
 county tax map section 64.69, block 3, lot 8; 135 Krumkill Road,  other-
 wise  known  as Albany county tax map section 64.69, block 4, lot 3; 139
 Krumkill Road, otherwise known as Albany county tax map  section  64.69,
 block  4, lot 4; 143 Krumkill Road, otherwise known as Albany county tax
 map section 64.69, block 4, lot 5; 145 Krumkill Road, otherwise known as
 Albany county tax map section 64.69, block 4, lot 6; 115 Krumkill  Road,
 otherwise known as Albany county tax map section 64.62, block 1, lot 59;
 REAR 115 Krumkill Road, otherwise known as Albany county tax map section
 64.69,  block  3,  lot 10; 3 Westbrook Street, otherwise known as Albany
 county tax map section 64.69, block 3, lot 5; 5 Westbrook Street, other-
 wise known as Albany county tax map section 64.69, block  3,  lot  4;  7
 Westbrook  Street,  otherwise  known  as  Albany  county tax map section
 64.69, block 3, lot 3; 4 Westbrook Street,  otherwise  known  as  Albany
 county tax map section 64.69, block 4, lot 2.
   If  accepted,  such  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11261-01-9

 S. 5400                             2
 
 such  exemption  if  such  organization  had  filed  an  application for
 exemption by the appropriate taxable status  date,  the  assessor,  upon
 approval  of  the  common  council  of  the  city  of  Albany, may grant
 exemption  from  all  taxation  and  make appropriate corrections to the
 subject roll. If such exemption is granted and such organization  there-
 fore  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.