What's happening
This bill allows the Church of God and Saints of Christ in Albany to apply retroactively for property tax exemptions for 2018 and 2019.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a religious organization to apply for past tax exemptions, the bill may encourage similar requests from other nonprofits or religious groups who missed deadlines, potentially impacting local tax rolls.
Financial impact on Albany’s budget. If the exemptions and refunds are granted, the city would need to refund paid taxes and forgo expected revenue from these parcels, which could affect municipal services or shift the tax burden to other taxpayers.
Highlights administrative flexibility. The bill demonstrates legislative willingness to override standard deadlines and procedures for property tax exemptions, emphasizing the importance of equitable treatment for nonprofits and religious groups.
Requires multiple approvals. The exemption is not automatic; it depends on both the assessor’s determination and approval by the Albany Common Council, ensuring local oversight and community input before tax benefits are granted.
Albany, before your first meeting.
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Who cares
Headline styles
Church Can Apply For Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 108
No co-sponsors yet.
History
- Signed chap.286
- Delivered to governor
- Returned to assembly
- Passed senateVote 59–3
- 3rd reading cal.1704
- Substituted for S6253
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.306
- Rules report cal.306
- Reported
Show 3 earlier actions
- Reported referred to rules
- 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 Can File Tax Exemption
Senate Floor Calendar · Sponsor Neil D. Breslin
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8112
2019-2020 Regular Sessions
IN ASSEMBLY
June 3, 2019
Introduced by M. of A. McDONALD -- read once and referred to the Committee on Real Property Taxation
AN ACT to authorize Church of God and Saints of Christ to file an application for certain real property tax exemptions in the City of Albany
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 Church of God and Saints of Christ an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 and 2019 assessment roll, for two parcels located in the City of Albany, the first at 151 Jay Street, otherwise known as Albany county tax map section 76.24, block 6, lot 81 and the second at 153 Jay Street, otherwise known as Albany county tax map section 76.24, block 6, lot 82. 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 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.
LBD13060-02-9
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.