Authorizes the assessor of the city of Albany to accept from Congregation Ohav Shalom an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 rolls.
STATE OF NEW YORK
________________________________________________________________________
7570
2019-2020 Regular Sessions
IN ASSEMBLY
May 9, 2019
___________
Introduced by M. of A. FAHY -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the assessor of the city of Albany to accept from
Congregation Ohav Shalom an application for exemption from real prop-
erty taxes pursuant to section 420-a of the real property tax law
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 Congregation Ohav Shalom an application for exemption from real property
4 taxes pursuant to section 420-a of the real property tax law for the
5 2018 assessment rolls for the parcel located in the city of Albany at
6 130 Buckingham Drive, otherwise known as Albany county tax map section
7 64.62, block 4, lot 60; 115 Krumkill Road, otherwise known as Albany
8 county tax map section 64.69, block 3, lot 8; 135 Krumkill Road, other-
9 wise known as Albany county tax map section 64.69, block 4, lot 3; 139
10 Krumkill Road, otherwise known as Albany county tax map section 64.69,
11 block 4, lot 4; 143 Krumkill Road, otherwise known as Albany county tax
12 map section 64.69, block 4, lot 5; 145 Krumkill Road, otherwise known as
13 Albany county tax map section 64.69, block 4, lot 6; 115 Krumkill Road,
14 otherwise known as Albany county tax map section 64.62, block 1, lot 59;
15 REAR 115 Krumkill Road, otherwise known as Albany county tax map section
16 64.69, block 3, lot 10; 3 Westbrook Street, otherwise known as Albany
17 county tax map section 64.69, block 3, lot 5; 5 Westbrook Street, other-
18 wise known as Albany county tax map section 64.69, block 3, lot 4; 7
19 Westbrook Street, otherwise known as Albany county tax map section
20 64.69, block 3, lot 3; 4 Westbrook Street, otherwise known as Albany
21 county tax map section 64.69, block 4, lot 2.
22 If accepted, such application shall be reviewed as if it had been
23 received on or before the taxable status dates established for such
24 roll. If satisfied that such organization would otherwise be entitled to
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11261-01-9
A. 7570 2
1 such exemption if such organization had filed an application for
2 exemption by the appropriate taxable status date, the assessor, upon
3 approval of the common council of the city of Albany, may grant
4 exemption from all taxation and make appropriate corrections to the
5 subject roll. If such exemption is granted and such organization there-
6 fore shall have paid any tax with respect to the subject roll, the
7 governing body or tax department may, in its sole discretion, provide
8 for the refund of those taxes paid and cancel any taxes, fines, penal-
9 ties, interest or tax liens remaining unpaid.
10 § 2. This act shall take effect immediately.
