Assembly Bill A10068A

2023-2024 Legislative Session

Authorizes the Praise Tabernacle Church of God to receive retroactive real property tax exempt status

download bill text pdf

Sponsored By

Current Bill Status Via S9163 - Passed Assembly

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2023-A10068 - Details

See Senate Version of this Bill:
S9163
Law Section:
Real Property Taxation

2023-A10068 - Summary

Authorizes the Praise Tabernacle Church of God to receive retroactive real property tax exempt status with respect to the 2021-2022, 2022-2023, and 2023-2024 assessment rolls.

2023-A10068 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10068
 
                           I N  A S S E M B L Y
 
                                May 2, 2024
                                ___________
 
 Introduced  by  M. of A. FAHY -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT authorizing the Praise Tabernacle Church of God to receive retro-
   active real property tax exempt status
 
   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 Albany, county of Albany, is hereby author-
 ized to accept from Praise Tabernacle Church of God, also known as Alba-
 ny Church of God, a religious not-for-profit corporation, an application
 for exemption from real property taxes pursuant to section 420-a of  the
 real  property  tax  law  with  respect  to  the  2014-2015,  2015-2016,
 2016-2017, 2017-2018, 2018-2019, 2019-2020, 2020-2021, 2021-2022,  2022-
 2023,  and  2023-2024  assessment rolls, for all of the school taxes and
 all of the general taxes of such rolls for  the  parcel  owned  by  such
 organization,  with  such  parcel  being  located in the city of Albany,
 county of Albany, at 453 Delaware  Avenue,  otherwise  known  as  Albany
 county  tax  map  district 75 section 68 block 2 lot 1. If accepted, the
 application shall be reviewed as if it had been received  on  or  before
 the taxable status dates established for such rolls.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption  if  such  organization  had  filed  an  application  for
 exemption  by  the  appropriate taxable status dates, the assessor, upon
 approval of the  common  council  of  the  city  of  Albany,  may  grant
 exemption  from  all  taxation  and  make appropriate corrections to the
 subject rolls. If such  exemption  is  granted  and  such  organization,
 therefor, shall have paid any tax with respect to the subject rolls, the
 applicable governing body or tax department may, in its sole discretion,
 provide  for  the  refund  of  those  taxes paid and cancel those taxes,
 fines, penalties, liens, interest or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14716-02-4

2023-A10068A (ACTIVE) - Details

See Senate Version of this Bill:
S9163
Law Section:
Real Property Taxation

2023-A10068A (ACTIVE) - Summary

Authorizes the Praise Tabernacle Church of God to receive retroactive real property tax exempt status with respect to the 2021-2022, 2022-2023, and 2023-2024 assessment rolls.

2023-A10068A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 10068--A
 
                           I N  A S S E M B L Y
 
                                May 2, 2024
                                ___________
 
 Introduced  by  M. of A. FAHY -- read once and referred to the Committee
   on Real Property  Taxation  --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN ACT authorizing the Praise Tabernacle Church of God to receive retro-
   active real property tax exempt status
 
   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 Albany, county of Albany, is hereby  author-
 ized to accept from Praise Tabernacle Church of God, also known as Alba-
 ny Church of God, a religious not-for-profit corporation, an application
 for  exemption from real property taxes pursuant to section 420-a of the
 real property tax law with respect  to  the  2021-2022,  2022-2023,  and
 2023-2024  assessment  rolls, for all of the school taxes and all of the
 general taxes of such rolls for the parcel owned by  such  organization,
 with  such parcel being located in the city of Albany, county of Albany,
 at 453 Delaware  Avenue,  otherwise  known  as  Albany  county  tax  map
 district 75 section 68 block 2 lot 1. If accepted, the application shall
 be  reviewed  as if it had been received on or before the taxable status
 dates established for such rolls.
   If satisfied that such organization would  otherwise  be  entitled  to
 such  exemption  if  such  organization  had  filed  an  application for
 exemption by the appropriate taxable status dates,  the  assessor,  upon
 approval  of  the  common  council  of  the  city  of  Albany, may grant
 exemption from all taxation and  make  appropriate  corrections  to  the
 subject  rolls.  If  such  exemption  is  granted and such organization,
 therefor, shall have paid any tax with respect to the subject rolls, the
 applicable governing body or tax department may, in its sole discretion,
 provide for the refund of those  taxes  paid  and  cancel  those  taxes,
 fines, penalties, liens, interest or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14716-03-4

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