S T A T E   O F   N E W   Y O R K
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    S. 6766                                                  A. 9827

                      S E N A T E - A S S E M B L Y

                            February 3, 2010
                               ___________

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN ASSEMBLY -- Introduced by M. of A. AMEDORE -- read once and  referred
  to the Committee on Real Property Taxation

AN  ACT  to  authorize the Tabernacle of New Hope to file an application
  for real property tax exemption in the city of Schenectady

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the  assessor  of the city of Schenectady is hereby authorized to accept
from the Tabernacle of New Hope an application for exemption  from  real
property  taxes  pursuant  to section 420-a of the real property tax law
for the 2008 assessment roll for the parcel owned by such not-for-profit
organization which is located in the  city  of  Schenectady,  county  of
Schenectady  at 3 Morris Avenue, otherwise known as section 39.83, block
3, lot 1.1. If accepted, such application shall be reviewed as if it had
been received on or before the taxable status date established for  such
roll.
  If  satisfied that the Tabernacle of New Hope would otherwise be enti-
tled to such exemption if it had filed an application for  exemption  by
the  appropriate  taxable status date, the assessor of the city of Sche-
nectady may upon approval by  the  city  council  of  such  city,  grant
exemption  from  taxation based on the 2008 assessment roll and owing by
such not-for-profit organization on the effective date of this act,  and
make  appropriate  correction  of the subject roll. If such exemption is
granted and if such not-for-profit organization shall have paid any  tax
with  respect  to the subject roll, the governing body or tax department
may, in its sole discretion, provide for the refund of those taxes  paid
and cancel taxes, fines, penalties or interest remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15303-01-0