NY A08365

Authorizes the New York City Department of Finance commissioner to accept a late tax exemption application from St. Luke's Episcopal Church, a not-for-profit corporation, for assessment rolls 1992-1993 through 1999-2000

Applies to a specific parcel in the Bronx (block 4654, lot 73) owned by the church

Requires the late application to be reviewed as if filed by the appropriate taxable status date for those assessment rolls

Allows the commissioner to grant full tax exemption and cancel all unpaid taxes, fines, penalties, and interest on those rolls if the church would have qualified, subject to New York City Council approval

Takes effect immediately upon enactment