S 2115: Authorizes the city of Albany tax assessor to grant retroactive real property tax exempt status to Elijah Missionary Baptist Church.

  
  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