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Senate Bill S2115

2025-2026 Legislative Session

Authorizes Elijah Missionary Baptist Church to receive retroactive real property tax exempt status

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Sponsored By

Current Bill Status - In Senate Committee Local Government Committee

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2025-S2115 (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Taxation

2025-S2115 (ACTIVE) - Summary

Authorizes the city of Albany tax assessor to grant retroactive real property tax exempt status to Elijah Missionary Baptist Church.

2025-S2115 (ACTIVE) - Sponsor Memo

2025-S2115 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2115
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2025
                                ___________
 
 Introduced  by  Sen.  FAHY  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT authorizing Elijah Missionary Baptist Church to receive  retroac-
   tive real property tax exempt status
 
   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
 Elijah  Missionary  Baptist  Church,  a  religious not-for-profit corpo-
 ration, an application for exemption from real property  taxes  pursuant
 to  section 420-a of the real property tax law with respect to the 2018-
 2019, 2019-2020, 2020-2021, and 2021-2022 assessment rolls for a portion
 of the 2018 general taxes and all of the 2019, 2020,  and  2021  general
 taxes,  and  all of the 2018-2019, 2019-2020, and 2020-2021 school taxes
 for the parcels conveyed to such organization, with such  parcels  being
 located  in  the  city of Albany, county of Albany, at 70 Second Avenue,
 otherwise known as Albany county tax map section 76.72, block 4, lot 22;
 74 Second Avenue, otherwise known  as  Albany  county  tax  map  section
 76.72,  block  4,  lot 21; and 3 Krank Street, otherwise known as Albany
 county tax map section 76.72, block 4, lot 24. If accepted, the applica-
 tion shall be reviewed as if it had been received on or before the taxa-
 ble 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
 dates, 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 rolls. If such exemption is granted and  such
 organization,  therefor,  shall  have  paid  any tax with respect to the
 subject rolls, the applicable governing body or tax department  may,  in
 its  sole  discretion,  provide  for  the refund of those taxes paid and
 cancel those taxes, fines,  penalties,  liens,  interest  or  tax  liens
 remaining unpaid.
   § 2. This act shall take effect immediately.

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