NY A10068

Authorizes the assessor of Albany, New York to accept a retroactive real property tax exemption application from Praise Tabernacle Church of God (also known as Albany Church of God) for the 2021-2022, 2022-2023, and 2023-2024 assessment rolls.

Allows the application to be reviewed as if filed by the appropriate taxable status dates, covering all school taxes and general taxes for the property located at 453 Delaware Avenue, Albany (tax map district 75, section 68, block 2, lot 1).

Requires the assessor to obtain approval from Albany's common council before granting the exemption and making corrections to the assessment rolls.

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

Takes effect immediately upon enactment.