NY A02339

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

Permits the application to be reviewed as if filed on or before the taxable status date, despite being submitted after the deadline.

Applies to the parcel located at 17 East Grand Street in Mount Vernon, which the church acquired title to in March 2009.

Requires the assessor to grant exemption upon approval by the Mount Vernon city council if the church would otherwise qualify for exemption under section 420-a of the real property tax law.

Directs the applicable governing body or tax department to refund any taxes paid on the subject rolls and cancel any unpaid taxes, at their sole discretion.