What's happening
This bill allows the Morning Star Missionary Baptist Church to apply retroactively for a 2018 property tax exemption in Albany.
Why it matters
Sets a precedent for retroactive exemptions. By allowing a late property tax exemption application, the bill could encourage other nonprofits or religious organizations to seek similar retroactive relief, potentially increasing such requests in the future.
Financial impact on local government. If granted, the church could receive a refund and cancellation of taxes, fines, and penalties for 2018, directly affecting Albany’s budget and shifting the tax burden to other property owners or reducing city revenue.
Highlights administrative flexibility and local discretion. The bill empowers both the city assessor and the Common Council to make final decisions, emphasizing local control but potentially creating inconsistencies in how similar cases are handled elsewhere in the state.
Addresses nonprofit and religious organization challenges. The measure spotlights the difficulties some organizations face in navigating complex exemption processes and deadlines, potentially prompting broader discussions about reforming property tax exemption procedures for community institutions.
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Who cares
Morning Star Missionary Baptist Church
The bill would let the church seek a property tax exemption for 159 Quail Street on the 2018 assessment roll, with possible refunds and cancellation of unpaid taxes and related charges or liens.
City of Albany assessor
The bill would authorize the assessor to accept the application as timely and, if eligibility requirements are met and the Common Council approves, grant the exemption and correct the assessment roll.
City of Albany Common Council
The council would have approval authority over granting the exemption.
Governing body or tax department
If the exemption is granted, the bill would leave refunds and cancellation of unpaid taxes, fines, penalties, interest or tax liens to their discretion.
Headline styles
Allow Church Tax Exemption Application
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 108
No co-sponsors yet.
History
- Substituted by S5232
- Advanced to third reading cal.434
- Reported
- Reported referred to ways and means
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Let Church Apply for Tax Exemption
Signed by Governor · Sponsor Neil D. Breslin
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7323
2019-2020 Regular Sessions
IN ASSEMBLY
April 23, 2019
Introduced by M. of A. McDONALD -- read once and referred to the Committee on Real Property Taxation
AN ACT in relation to permitting the Morning Star Missionary Baptist Church to file an application for a real property tax exemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the City of Albany is hereby authorized to accept from the Morning Star Missionary Baptist Church an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 assessment roll, for the parcel located in the City of Albany at 159 Quail Street, otherwise known as Albany county tax map section 65.62, block 3, lot 9. If accepted, the application shall be reviewed as if it had been received on or before the taxable status dates established for such roll. If satisfied that such organization would otherwise be entitled to such exemption if such organization had acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the City of Albany Common Council, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such organization therefore 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 any taxes, fines, penalties, 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.
LBD11249-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.