What's happening
This bill allows the Albany assessor to accept a late property tax exemption application from Congregation Ohav Shalom for the 2018 assessment.
Why it matters
Addresses a unique hardship. This bill provides Congregation Ohav Shalom with an opportunity to claim a property tax exemption for 2018 that it missed due to a late application, indicating legislative willingness to remedy administrative oversights for nonprofits.
Potential financial impact. If the exemption is granted, the congregation could receive a refund for taxes already paid and have unpaid taxes, penalties, or liens canceled, directly affecting its financial health and resource allocation.
Sets a local precedent. Allowing a late exemption application may set an example for how similar cases are handled in Albany or elsewhere, potentially encouraging other nonprofits to seek legislative remedies for missed deadlines.
Requires municipal approval. The bill emphasizes local oversight by requiring both the city assessor and the Albany Common Council to approve the exemption, preserving some local control and discretion.
Albany, before your first meeting.
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Who cares
Congregation Ohav Shalom
The bill would allow it to seek property tax exemptions for the listed Albany parcels on the 2018 assessment rolls despite missing the filing deadline.
Albany city assessor
The bill would authorize the assessor to accept the application, review it as timely and grant exemptions if eligibility requirements are met and the Common Council approves.
Albany Common Council
Its approval would be required before the assessor could grant the exemptions.
Albany governing body or tax department
If exemptions are granted, it could choose to refund taxes already paid and cancel unpaid taxes, fines, penalties, interest or tax liens.
Headline styles
Tax Exemption for Albany Synagogue
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.598
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.177
- Substituted for A7570
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 61–1
- Ordered to third reading cal.1191
- Committee discharged and committed to rules
- 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.
Albany Synagogue Tax Exemption
Assembly Floor Calendar · Sponsor Patricia Fahy
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5400
2019-2020 Regular Sessions
IN SENATE
April 29, 2019
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT authorizing the assessor of the city of Albany to accept from Congregation Ohav Shalom an application for exemption from real property taxes pursuant to section 420-a of the real property tax law
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 Congregation Ohav Shalom an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 assessment rolls for the parcel located in the city of Albany at 130 Buckingham Drive, otherwise known as Albany county tax map section 64.62, block 4, lot 60; 115 Krumkill Road, otherwise known as Albany county tax map section 64.69, block 3, lot 8; 135 Krumkill Road, otherwise known as Albany county tax map section 64.69, block 4, lot 3; 139 Krumkill Road, otherwise known as Albany county tax map section 64.69, block 4, lot 4; 143 Krumkill Road, otherwise known as Albany county tax map section 64.69, block 4, lot 5; 145 Krumkill Road, otherwise known as Albany county tax map section 64.69, block 4, lot 6; 115 Krumkill Road, otherwise known as Albany county tax map section 64.62, block 1, lot 59; REAR 115 Krumkill Road, otherwise known as Albany county tax map section 64.69, block 3, lot 10; 3 Westbrook Street, otherwise known as Albany county tax map section 64.69, block 3, lot 5; 5 Westbrook Street, otherwise known as Albany county tax map section 64.69, block 3, lot 4; 7 Westbrook Street, otherwise known as Albany county tax map section 64.69, block 3, lot 3; 4 Westbrook Street, otherwise known as Albany county tax map section 64.69, block 4, lot 2.
If accepted, such 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11261-01-9
S. 5400 2
such exemption if such organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval of the common council of the city of Albany, 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.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act authorizing the assessor of the city of Albany to accept from Congregation Ohav Shalom an application for exemption from real property taxes pursuant to section 420-a of the real property tax law
Purpose or general idea of bill
AN ACT authorizing the assessor of the city of Albany to accept from Congregation Ohav Shalom an application for exemption from real property taxes pursuant to section 420-a of the real property tax law
Summary of provisions
Section 1: Authorizes the assessor of the City of Albany to accept from Congregation Ohav Shalom an application for exemption from real property taxes.
Sections 2: Sets the effective date.
Justification
Congregation Ohav shalom is a tax exempt religious organization; this legislation enables the City of Albany's Assessor's office to treat them as such.
Prior legislative history
None
Fiscal implications for state and local governments
None
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.