NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6183
SPONSOR: Fahy
 
TITLE OF BILL:
An act authorizing Elijah Missionary Baptist Church to receive retroac-
tive real property tax exempt status
 
PURPOSE:
The bill would retroactively authorize real property tax exempt status
for Elijah Missionary Baptist Church.
 
SUMMARY OF PROVISIONS:
Section 1 provides for an exemption from section 420-a of the real prop-
erty tax law Section 2 establishes the effective date
 
JUSTIFICATION:
Elijah Missionary Baptist Church is a religious not-for-profit corpo-
ration who qualifies for real property tax exemption status. The
church's previous tax exempt status lapsed in 2018 and this bill would
authorize the assessor of the City of Albany to accept and review an
application from the Elijah Missionary Baptist Church for tax exempt
status beginning in 2018 as if it had been received on or before the
taxable status dates established for such rolls.
 
LEGISLATIVE HISTORY:
New bill.
 
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6183
2023-2024 Regular Sessions
IN ASSEMBLY
April 3, 2023
___________
Introduced by M. of A. FAHY -- read once and referred to the Committee
on Real Property Taxation
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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08807-01-3
A. 6183 2
1 cancel those taxes, fines, penalties, liens, interest or tax liens
2 remaining unpaid.
3 § 2. This act shall take effect immediately.