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A02900 Summary:

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A02900 Floor Votes:

A02900 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2900--A
 
                               2009-2010 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 21, 2009
                                       ___________
 
        Introduced  by M. of A. TEDISCO -- read once and referred to the Commit-
          tee on Real Property Taxation -- committee discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee
 
        AN ACT to authorize Bethel A.M.E. Church to file an application for real
          property tax exemption
 

          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 Schenectady is hereby authorized  to  accept
     3  from Bethel A.M.E. Church an application for exemption from real proper-
     4  ty  taxes pursuant to section 420-a of the real property tax law for the
     5  2007 assessment roll for the parcel owned by such not-for-profit  organ-
     6  ization  which is located in the city of Schenectady, county of Schenec-
     7  tady at 540 Mumford Street, otherwise known as section 49.31,  block  3,
     8  lot  23.1.  If accepted, such application shall be reviewed as if it had
     9  been received on or before the taxable status date established for  such
    10  roll.
    11    If  satisfied that Bethel A.M.E. Church would otherwise be entitled to

    12  such exemption if it had filed  an  application  for  exemption  by  the
    13  appropriate taxable status date, the assessor of the city of Schenectady
    14  may upon approval by the city council of such city, grant exemption from
    15  taxation  based  on  the 2007 assessment roll and owing by such not-for-
    16  profit organization on the effective date of this act, and  make  appro-
    17  priate  correction of the subject roll. If such exemption is granted and
    18  if such not-for-profit organization shall have paid any tax with respect
    19  to the subject roll, the governing body or tax department  may,  in  its
    20  sole  discretion,  provide for the refund of those taxes paid and cancel
    21  taxes, fines, penalties or interest remaining unpaid.
    22    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets

                              [ ] is old law to be omitted.
                                                                   LBD05098-02-9