A03585 Summary:

Relates to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption.
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A03585 Actions:

02/03/2023referred to real property taxation
01/03/2024referred to real property taxation
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A03585 Committee Votes:

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A03585 Floor Votes:

There are no votes for this bill in this legislative session.
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A03585 Text:

                STATE OF NEW YORK
                               2023-2024 Regular Sessions
                   IN ASSEMBLY
                                    February 3, 2023
        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  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:
     1    Section 1. Notwithstanding the provisions of any other law, the asses-
     2  sor of the city of Mount Vernon is hereby authorized to accept from  the
     3  Immanuel  Evangelical  Lutheran Church an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  for  the 2009 city assessment roll and the 2010-2011 school assess-
     6  ment roll, for the parcel located at 17 East Grand Street in the city of
     7  Mount Vernon. If accepted, the applications shall be reviewed as if they
     8  had been received on or before the taxable status date  established  for
     9  such  rolls.  If satisfied that the Immanuel Evangelical Lutheran Church
    10  (i) acquired title to the property for which it seeks exemption in March
    11  2009 and (ii) would otherwise be entitled  to  such  exemption  if  such
    12  corporation  filed  an  application  for  the exemption on or before the
    13  appropriate taxable status dates, the assessor,  upon  approval  by  the
    14  city  council of the city of Mount Vernon may grant exemption from taxa-
    15  tion on such assessment rolls and make the  appropriate  corrections  of
    16  the  subject  rolls.  If  exemptions  are  granted and such corporation,
    17  therefore, shall have paid any tax with respect to  the  subject  rolls,
    18  the  applicable  governing  body  or  tax  departments,  in  their  sole
    19  discretion, shall provide for the refund of the taxes  paid  and  cancel
    20  taxes remaining unpaid.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
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