S T A T E   O F   N E W   Y O R K
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                                  10115

                          I N  A S S E M B L Y

                               May 7, 2012
                               ___________

Introduced  by M. of A. AMEDORE -- read once and referred to the Commit-
  tee on Real Property Taxation

AN ACT to authorize Brothers of St. Paul Lodge 282, Inc.    to  file  an
  application for real property tax exemption

  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  Brothers of St. Paul Lodge 282, Inc.  an application for exemption
from real property taxes pursuant to section 420-a of the real  property
tax  law  for  the  2009,  2010 and 2011 assessment rolls for the parcel
owned by such not-for-profit organization which is located in  the  city
of  Schenectady, county of Schenectady at 548 Schenectady Street, other-
wise known as section 49.40, block 1, lot 25. If accepted, such applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble status date established for such roll.
  If satisfied that Brothers of St. Paul Lodge 282, Inc.   would  other-
wise  be  entitled  to such exemption if it had filed an application for
exemption by the appropriate taxable status date, the  assessor  of  the
city  of Schenectady may upon approval by the city council of such city,
grant exemption from taxation based on the 2009, 2010 and  2011  assess-
ment  rolls  and owing by such not-for-profit organization on the effec-
tive date of this act, and make appropriate correction  of  the  subject
roll.  If such exemption is granted and if such not-for-profit organiza-
tion shall have paid any tax with respect  to  the  subject  rolls,  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.
                                                           LBD15420-01-2