New York S 2115: Authorizes Elijah Missionary Baptist Church to receive retroactive real property tax exempt status

Bill Text

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S02115 Summary:

BILL NOS02115 

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SAME ASNo Same As

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

Go to top S02115 Actions:

BILL NOS02115 

&nbsp

01/15/2025REFERRED TO LOCAL GOVERNMENT

01/07/2026REFERRED TO LOCAL GOVERNMENT

Go to topS02115 Committee&nbspVotes:

Go to topS02115 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS02115 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2115

 2025-2026 Regular Sessions

 IN SENATE

 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:

 1 Section 1. Notwithstanding any other provision of law to the contrary,
 2 the assessor of the city of Albany is hereby authorized to accept from
 3 Elijah Missionary Baptist Church, a religious not-for-profit corpo-
 4 ration, an application for exemption from real property taxes pursuant
 5 to section 420-a of the real property tax law with respect to the 2018-
 6 2019, 2019-2020, 2020-2021, and 2021-2022 assessment rolls for a portion
 7 of the 2018 general taxes and all of the 2019, 2020, and 2021 general
 8 taxes, and all of the 2018-2019, 2019-2020, and 2020-2021 school taxes
 9 for the parcels conveyed to such organization, with such parcels being
 10 located in the city of Albany, county of Albany, at 70 Second Avenue,
 11 otherwise known as Albany county tax map section 76.72, block 4, lot 22;
 12 74 Second Avenue, otherwise known as Albany county tax map section
 13 76.72, block 4, lot 21; and 3 Krank Street, otherwise known as Albany
 14 county tax map section 76.72, block 4, lot 24. If accepted, the applica-
 15 tion shall be reviewed as if it had been received on or before the taxa-
 16 ble status dates established for such rolls.
 17 If satisfied that such organization would otherwise be entitled to
 18 such exemption if such organization had acquired the subject property
 19 and filed an application for exemption by the appropriate taxable status
 20 dates, the assessor, upon approval of the common council of the city of
 21 Albany, may grant exemption from all taxation and make appropriate
 22 corrections to the subject rolls. If such exemption is granted and such
 23 organization, therefor, shall have paid any tax with respect to the
 24 subject rolls, the applicable governing body or tax department may, in
 25 its sole discretion, provide for the refund of those taxes paid and
 26 cancel those taxes, fines, penalties, liens, interest or tax liens
 27 remaining unpaid.
 28 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04826-01-5

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