S 10617

                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
                                   10617
                             I N  S E N A T E
                               June 1, 2026
                                ___________
 Introduced  by  Sen.  BAILEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 AN ACT in relation to permitting the Westchester Muslim Center, Inc.  to
   file an application for a real property tax exemption
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
   Section 1. Notwithstanding the provisions of any other law, the asses-
 sor of the city of Mount Vernon is  hereby  authorized  to  accept  from
 Westchester  Muslim  Center, Inc. an application for exemption from real
 property taxes pursuant to section 420-a of the real  property  tax  law
 for  the  1994 city assessment roll, for the parcel located at 22 Brook-
 field Road in the city of Mount Vernon.  If  accepted,  the  application
 shall  be  reviewed  as if it had been received on or before the taxable
 status date established for such rolls. If  satisfied  that  Westchester
 Muslim Center, Inc. would otherwise be entitled to such exemption if but
 for a clerical error, the assessor, upon approval by the city council of
 the  city  of  Mount  Vernon  may  grant exemption from taxation on such
 assessment roll and make the appropriate correction of the subject roll.
 If the exemption is granted and such entity, therefore, shall have  paid
 any  tax with respect to the subject roll, the applicable governing body
 or tax departments, in their sole  discretion,  shall  provide  for  the
 refund of the taxes paid and cancel taxes remaining unpaid.
   § 2. This act shall take effect immediately.
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16025-01-6