What's happening
This bill allows the Church of Jesus Christ in Albany to apply retroactively for a real property tax exemption for 2018.
Why it matters
Retroactive relief for a missed tax exemption deadline. This bill creates a one-time exception allowing the Church of Jesus Christ in Albany to apply for a 2018 property tax exemption that they otherwise missed due to missing a filing deadline. This kind of retroactive relief is rare and typically requires legislative approval.
Potential refund and cancellation of penalties. If the exemption is granted, not only could the church avoid property taxes for 2018, but it may also receive a refund for taxes already paid on that year, and any related fines, penalties, interest, or tax liens could be canceled at the discretion of local authorities.
Sets a precedent for legislative intervention. By passing a law for a specific property and year, the state signals willingness to intervene in individual property tax matters, which could encourage other organizations to seek similar relief through legislation if they miss administrative deadlines.
Albany, before your first meeting.
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Who cares
Headline styles
Church Tax Exemption Application Allowed
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.425
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading cal.435
- Substituted for A7325
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 55–3
- Advanced to third reading
- 2nd report cal.
- 1st report cal.798
Show 1 earlier action
- Referred to local government
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.
Allow Church Property Tax Exemption
Assembly Floor Calendar · Sponsor John T. McDonald III
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5234
2019-2020 Regular Sessions
IN SENATE
April 17, 2019
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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.
Sponsor's memo
Title of bill
An act in relation to permitting the Church of Jesus Christ to file an application for a real property tax exemption
Purpose or general idea of bill
To authorize the Church of Jesus Christ to apply for a real property tax exemption for certain property in the City of Albany, county of Albany.
Summary of specific provisions
Section 1 authorizes the City of Albany, county of Albany, to accept from the Church of Jesus Christ an application for exemption from real property taxes.
Section 2 provides for an immediate effective date.
Justification
The Church of Jesus Christ is a religious organization serving the resi- dents of the City of Albany and its surrounding community. 562 Clinton Avenue is the organizations place of worship where religious services are held. The organization meets all of the criteria of receiving a real property tax exemption pursuant to RPTL § 420-a.
Fiscal implication
None
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.