Authorizes Elijah Missionary Baptist Church to receive retroactive real property tax exempt status

This bill (S 2115) allows the Albany city tax assessor to grant retroactive tax-exempt status to Elijah Missionary Baptist Church for specific properties. It covers three parcels at 70 Second Avenue, 74 Second Avenue, and 3 Krank Street in Albany, for real property taxes paid during 2018-2022. If approved, the church could receive refunds for taxes already paid and have corrections made to past tax records. The exemption would apply as if the church had filed for it on time for those tax years. The bill requires approval from Albany's common council before the exemption can be granted.