NY A07698

Authorizes the Jamestown city assessor to accept a late real property tax exemption application from The Abundant Life Church for the 2018-2019 assessment roll under section 420-a of the real property tax law.

Covers the church's parcel located at 400 East 2nd Street in Jamestown (district 060800, section 387.41, block 03.00, lot 019.00).

Requires the application be reviewed as if submitted by the applicable taxable status date, and the assessor may grant exemption upon approval by Jamestown city council if the organization would otherwise qualify.

Permits Jamestown city council to refund taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest at its discretion if the exemption is granted.

Takes effect immediately upon enactment.