Metro

Uh-owe! Tax rolls not holy correct

The Church of the Heavenly Rest on the Upper East Side has been tax-exempt for more than 80 years — but it still managed to turn up on the city’s latest preliminary property-tax rolls.

So did the new Barclays Center in Brooklyn; the Chrysler Building, the apartment tower next to the Museum of Modern Art and the Interchurch Center on Upper Broadway that’s part of Riverside Church.

All share the same tax- exempt status.

The Independent Budget Office, which uncovered those mistakes, yesterday questioned what will happen when the rolls are corrected and the city loses property-tax revenue it was anticipating.

Not to worry, said mayoral spokeswoman Lauren Passalacqua, who added that the Chrysler Building and Barclays have already had their status restored.

“Each year, the budget accounts for routine adjustments the Finance Department will make, and the revenue forecast reflects hundreds of expected exemptions,” she said.

On another property-tax issue, Passalacqua reiterated that assessments sent to the owners of Sandy-damaged homes were preliminary and could be changed before the final tax roll comes out in May.

Owners have until Friday to notify the Finance Department of damages and until March 15 to file formal challenges at the Tax Commission.