NY S09163

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

Allows the exemption application to be reviewed as if it had been timely filed by the required taxable status dates, notwithstanding the late submission

Applies to the property located at 453 Delaware Avenue in Albany (tax map district 75, section 68, block 2, lot 1) for all school taxes and general taxes

Requires approval from the Albany Common Council before the assessor may grant the exemption and make corrections to the assessment rolls

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