A 11542

                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
                                   11542
                           I N  A S S E M B L Y
                               June 1, 2026
                                ___________
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Pretlow) --
   read once and referred to the Committee on Real Property Taxation
 AN ACT in relation to permitting the Asbury Methodist Church 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  the
 Asbury  Methodist Church an application for exemption from real property
 taxes pursuant to section 420-a of the real property  tax  law  for  the
 2018  city  assessment  roll,  for the parcel located at 58 West Seventh
 Street 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 the Asbury  Methodist
 Church  would otherwise be entitled to such exemption if but for a cler-
 ical 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.
                                                            LBD16027-01-6