NY A02900

Authorizes the Schenectady City Assessor to accept a late tax exemption application from Bethel A.M.E. Church for the 2007 assessment roll for property located at 540 Mumford Street (Section 49.31, Block 3, Lot 23.1)

Allows the application to be reviewed as if it had been filed by the required taxable status date deadline

Permits the assessor, with city council approval, to grant exemption from taxation based on the 2007 assessment roll if the church would have qualified for exemption

Authorizes the city to refund any taxes already paid on the property and cancel any remaining unpaid taxes, fines, penalties, or interest at the city's discretion

Takes effect immediately upon enactment