NY A09589

Authorizes the Hudson city assessor to accept a late property tax exemption application from Shiloh Baptist Church for the parcel at 14-20 Warren Street (section 109.35, block 1, lot 22) for the 2011 assessment roll.

Permits the application to be reviewed as if it had been timely filed by the applicable taxable status dates under Real Property Tax Law section 420-a.

Allows the assessor to grant the exemption upon approval by the Hudson common council if the church would have qualified, and requires appropriate corrections to the assessment roll.

Enables the city government to refund any taxes already paid by the church and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens at its discretion.

Takes effect immediately upon enactment.