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
Retroactive tax relief for a religious organization. This bill gives the Church of God and Saints of Christ the opportunity to seek property tax exemptions for years when they missed the application deadline, potentially easing their financial burden from past years.
Potential refund of previously paid taxes. If the exemption is granted, the city government may not only cancel any unpaid property taxes, penalties, or liens from 2018 and 2019, but could also choose to refund taxes the church already paid for those years.
Local government discretion and oversight. The actual granting of the exemption and any refunds is subject to review and approval by both the city assessor and the Albany Common Council, ensuring a check on the process and preventing automatic exemptions.
Implications for other nonprofits. Passage could set a precedent for other religious or nonprofit organizations seeking similar retroactive relief, shaping how strictly deadlines are enforced for property tax exemptions in the future.
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Who cares
Headline styles
Church Can File Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A8112
- Ordered to third reading cal.1704
- 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.
Church Can Apply For Tax Exemption
Signed by Governor · Sponsor John T. McDonald III
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6253
2019-2020 Regular Sessions
IN SENATE
May 30, 2019
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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.
Sponsor's memo
Title of bill
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
Purpose or general idea of bill
To authorize Church of God and Saints of Christ to apply for a real property tax exemption for certain property in the City of Albany, coun- ty of Albany.
Summary of specific provisions
Section 1 authorizes the City of Albany, county of Albany, to accept from Church of God and Saints of Christ an application for exemption from real property taxes.
Section 2 provides for an immediate effective date.
Justification
Church of God and Saints of Christ is a religious organization serving the residents of the City of Albany and its surrounding area. The prop- erties located at 151 and 153 Jay Street is the organizations property where religious services and community events 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.