New York Senate Bill S02115

New York 2025-2026 Regular Session

• Introduced: 1/15/25
• Refer: 1/15/25
• Refer: 1/7/26

Caption

Authorizes the city of Albany tax assessor to grant retroactive real property tax exempt status to Elijah Missionary Baptist Church.

Summary

Bill S02115 authorizes the city of Albany's tax assessor to grant retroactive real property tax exempt status to Elijah Missionary Baptist Church for specific assessment rolls from 2018 to 2022. The bill allows the church to apply for tax exemption despite missing the standard deadlines, provided that the church would have qualified for the exemption had it applied on time. The properties in question are located at 70 Second Avenue, 74 Second Avenue, and 3 Krank Street in Albany, New York.

Impact

If enacted, this bill would enable Elijah Missionary Baptist Church to receive tax exemptions retroactively, which could significantly reduce its financial liabilities for the specified years. This may set a precedent for other religious organizations seeking similar exemptions, potentially impacting local tax revenues and the administration of tax exemptions in Albany.

Sentiment

The sentiment surrounding Bill S02115 appears to be neutral, as there have been no recorded votes or strong opposition noted in the available committee discussions. The bill seems to be a straightforward legislative measure to assist a religious organization with tax relief.

Contention

There are no notable points of contention reported in the discussions or voting history regarding this bill. The lack of opposition may suggest a consensus on the necessity of providing tax relief to religious organizations, although potential concerns about fairness and precedent could arise in broader discussions.