What's happening
This bill allows Mount Moriah Baptist Church in Albany to apply retroactively for a 2018 property tax exemption.
Why it matters
Sets a precedent for legislative intervention. By allowing a single church to retroactively apply for a tax exemption, this bill demonstrates that lawmakers can make exceptions to standard deadlines, which could encourage similar requests from other organizations in the future.
Potential financial impact on local government. If the exemption is granted, Albany may have to refund previously collected taxes and forgo expected revenue, affecting the city’s budget and possibly shifting the tax burden to other property owners.
Addresses procedural equity for nonprofits. The bill recognizes that Mount Moriah Baptist Church may have missed a procedural deadline but was otherwise eligible, raising questions about fairness and flexibility in how property tax laws are applied to nonprofit organizations.
Highlights the role of local discretion. Final approval rests with the Albany Common Council and relevant tax authorities, emphasizing the importance of local governance and oversight in tax exemption decisions.
Albany, before your first meeting.
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Who cares
Mount Moriah Baptist Church
The bill would let the church seek a property tax exemption for 269 Spruce Street on the 2018 assessment roll despite the filing deadline, potentially securing tax refunds and cancellation of unpaid charges or liens.
City of Albany assessor
The bill would authorize the assessor to accept the application, review its eligibility as though timely filed and grant the exemption with Common Council approval.
City of Albany Common Council and tax officials
The council would have to approve any exemption, while the governing body or tax department could decide whether to refund paid taxes and cancel unpaid taxes, fines, penalties, interest or tax liens.
Headline styles
Allow Church 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 S5233
- Advanced to third reading cal.547
- 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 Seek 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
7326
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 Mount Moriah 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 Mount Moriah 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 269 Spruce Street, otherwise known as Albany county tax map section 65.72, block 5, lot 72. 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.
LBD11250-01-9
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.