S T A T E   O F   N E W   Y O R K
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    S. 4766                                                  A. 7243

                       2011-2012 Regular Sessions

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

                             April 20, 2011
                               ___________

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. TEDISCO -- read once and  referred
  to the Committee on Real Property Taxation

AN ACT to authorize Bethel A.M.E. Church 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 Bethel A.M.E. Church an application for exemption from real proper-
ty  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  organ-
ization  which is located in the city of Schenectady, county of Schenec-
tady at 540 Mumford Street, otherwise known as section 49.31,  block  3,
lot  23.1.  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 Bethel A.M.E. Church would otherwise 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 2008 assessment roll and owing by such not-for-
profit organization on the effective date of this act, and  make  appro-
priate  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.
              

                                                           LBD10833-01-1