What's happening
This bill allows Albany's assessor to accept a late property tax exemption application from Koinonia Primary Care for 2019.
Why it matters
Addresses a technicality that could have caused Koinonia Primary Care to pay property taxes. By allowing a late exemption application, the bill helps ensure that Koinonia Primary Care, likely a nonprofit, does not lose its tax-exempt status due to a missed deadline.
Potentially saves a community health provider significant financial resources. If approved, the organization could receive a refund for taxes already paid and cancellation of any associated penalties or liens, freeing up funds for its primary care mission.
Sets a precedent for legislative relief in similar situations. The bill demonstrates that the legislature can provide retroactive remedies for nonprofits that miss procedural deadlines, suggesting possible flexibility in the application of tax laws for community-serving organizations.
Albany, before your first meeting.
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Who cares
Headline styles
Tax Break for Albany Clinic
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 108
No co-sponsors yet.
History
- Substituted by S7360
- Rules report cal.86
- Reported
- 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.
Tax Break for Albany Clinic
Signed by Governor · Sponsor Neil D. Breslin
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
9145
IN ASSEMBLY
January 23, 2020
Introduced by M. of A. McDONALD -- read once and referred to the Committee on Real Property Taxation
AN ACT in relation to authorizing the assessor of the City of Albany to accept from the Koinonia Primary Care, Inc. an application for exemption from real property taxes
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 Koinonia Primary Care, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2019 assessment roll, for the parcels located in the City of Albany at 553 Clinton Avenue and 157 North Lake Avenue, otherwise known as Albany county tax map section 65.55, block 5, lot 60 and 65.55, block 1, lot 23. 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.
LBD14915-01-0
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.