NY A09145

Authorizes the City of Albany assessor to accept a late real property tax exemption application from Koinonia Primary Care, Inc. for the 2019 assessment roll.

Applies to two parcels: 553 Clinton Avenue and 157 North Lake Avenue in Albany (tax map section 65.55, block 5, lot 60 and block 1, lot 23).

Allows the assessor to review the application as if it had been filed by the appropriate taxable status date under section 420-a of the real property tax law.

Requires approval from the City of Albany Common Council before granting exemption from all taxation and making corrections to the assessment roll.

Permits the governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at its discretion.