NY A03585

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 assessment roll and 2010-2011 school assessment roll.

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

Late application shall be reviewed as if timely filed, provided the church would otherwise qualify for exemption under section 420-a of the real property tax law.

Exemption requires approval by the Mount Vernon city council and may be granted by the assessor if eligibility requirements are met.

If exemption is granted, the applicable governing body or tax departments may, at their discretion, refund taxes already paid and cancel any remaining unpaid taxes on the subject assessment rolls.