NY S05896

Authorizes the assessor of Mount Vernon to accept a late application for real property tax exemption from Immanuel Evangelical Lutheran Church for the 2009 city and 2010-2011 school assessment rolls.

Permits review of the application as if it had been timely filed for the property located at 17 East Grand Street in Mount Vernon.

Grants exemption if the church acquired title in March 2009 and would otherwise qualify for exemption under section 420-a of the real property tax law, subject to approval by the Mount Vernon city council.

Requires the applicable governing body or tax department to refund any taxes already paid and cancel any remaining unpaid taxes if exemption is granted.

Takes effect immediately upon enactment.