S T A T E O F N E W Y O R K
________________________________________________________________________
10622
I N S E N A T E
June 1, 2026
___________
Introduced by Sen. BAILEY -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT in relation to permitting the Immanuel Evangelical Lutheran
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 the provisions of any other law, the asses-
sor of the city of Mount Vernon is hereby authorized to accept from the
Immanuel Evangelical Lutheran Church an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law for the 2010 city assessment roll and the 2010-2011 school assess-
ment roll, for the parcel located at 17 East Grand Street in the city of
Mount Vernon. If accepted, the application shall be reviewed as if they
had been received on or before the taxable status date established for
such rolls. If satisfied that the Immanuel Evangelical Lutheran Church
would otherwise be entitled to such exemption if such entity 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 may grant exemption from taxation on such assess-
ment 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.
LBD10123-03-6