•  Summary 
  •  
  •  Actions 
  •  
  •  Committee Votes 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 
  •  
  •  LFIN 
  •  
  •  Chamber Video/Transcript 

A06183 Summary:

BILL NOA06183
 
SAME ASNo Same As
 
SPONSORFahy
 
COSPNSR
 
MLTSPNSR
 
 
Authorizes the city of Albany tax assessor to grant retroactive real property tax exempt status to Elijah Missionary Baptist Church.
Go to top    

A06183 Actions:

BILL NOA06183
 
04/03/2023referred to real property taxation
01/03/2024referred to real property taxation
Go to top

A06183 Memo:

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.
Go to top

A06183 Text:



 
                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.
Go to top