What's happening
This bill allows the Church of Jesus Christ to apply retroactively for a property tax exemption in Albany for 2018.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a property owner (in this case, a religious organization) to apply for a tax exemption after the deadline, this bill could influence future requests from other nonprofits or churches seeking similar exceptions.
Potential financial impact on local government. Granting the exemption and refunding previously paid taxes could reduce revenue for Albany, possibly affecting local services or requiring other taxpayers to make up the difference.
Emphasizes local government discretion. The bill gives the City of Albany’s Common Council and tax department significant authority to approve the exemption and decide on refunds, highlighting the role of local governance in property tax matters.
Addresses administrative or procedural oversights. The bill recognizes that qualifying organizations may sometimes miss deadlines for reasons beyond their control, providing a mechanism to rectify such situations and maintain fairness in tax policy.
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Who cares
Church of Jesus Christ
The bill would let the church seek a property tax exemption for 562 Clinton Avenue on Albany’s 2018 assessment roll, with possible refunds of taxes paid and cancellation of unpaid charges and liens.
City of Albany assessor
The bill would authorize the assessor to accept and review the application as timely and, if eligibility requirements are met, grant the exemption with Common Council approval.
City of Albany Common Council
The council would have approval authority over the assessor’s grant of the exemption.
Albany governing body or tax department
If the exemption is granted, the bill would allow discretionary refunds of taxes paid and cancellation of unpaid taxes, fines, penalties, interest or tax liens.
Headline styles
Allow Church Property Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 108
No co-sponsors yet.
History
- Substituted by S5234
- Advanced to third reading cal.435
- 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.
Church Tax Exemption Application Allowed
Signed by Governor · Sponsor Neil D. Breslin
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7325
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 Church of Jesus Christ 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 Church of Jesus Christ 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 562 Clinton Avenue, otherwise known as Albany county tax map section 65.55, block 2, lot 20. 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.
LBD11251-01-9
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.