S T A T E O F N E W Y O R K
________________________________________________________________________
6779
2025-2026 Regular Sessions
I N A S S E M B L Y
March 14, 2025
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT in relation to permitting the Church of Jesus Christ (Apostolic),
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 the provisions of any other law, the asses-
sor of the city of Mount Vernon is hereby authorized to accept from the
Church of Jesus Christ (Apostolic), Inc. an application for exemption
from real property taxes pursuant to section 420-a of the real property
tax law for the assessment rolls 1996-1998, for the parcel located at
332-340 South Columbus Avenue in the city of Mount Vernon. If accepted,
the applications shall be reviewed as if they had been received on or
before the taxable status date established for such rolls. If satisfied
that the Church of Jesus Christ (Apostolic), Inc. (i) acquired title to
the property for which it seeks exemption in March 1996 and (ii) would
otherwise be entitled to such exemption if such corporation filed an
application for the exemption on or before the appropriate taxable
status dates, the assessor, upon approval by the city council of the
city of Mount Vernon, whichever the case may be, may grant exemption
from taxation on such assessment rolls and make the appropriate
corrections of the subject rolls. If exemptions are granted and such
corporation, therefore, shall have paid any tax with respect to the
subject rolls, the applicable governing body or tax departments, in
their sole discretion, shall provide for the refund of the taxes paid
and cancel taxes 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.
LBD09257-01-5
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