What's happening
This bill allows the Family Service League to apply retroactively for a property tax exemption on a specific property in Brookhaven for 2015-2017.
Why it matters
Provides a unique opportunity. for the Family Service League (FSL) to seek a property tax exemption for past years, which is generally not allowed under existing law, potentially setting a precedent for similar cases.
Could result in a significant financial refund. for FSL if the exemption is granted, including the possibility of recouping taxes already paid or held in escrow, which may improve the organization’s resources for community services.
Requires approval from both the town assessor and town board. , meaning local officials retain discretion over whether the exemption and any refunds are ultimately granted, balancing support for nonprofits against local tax revenues.
Applies to a specific property and timeframe. , so while its direct financial impact is limited, the bill highlights how legislative action can address unique situations where nonprofits acquire property after standard filing deadlines.
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Who cares
Headline styles
Retroactive Tax Break for Charity
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S8021A
- Amended on third reading 10143a
- Advanced to third reading cal.1038
- Reported
- Reported referred to ways and means
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Retroactive Tax Break for Charity
Signed by Governor · Sponsor Kenneth P. LaValle
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 8021--A A. 10143--A Cal. No. 1377 Cal. No. 1038
SENATE - ASSEMBLY
March 20, 2018
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- reported favorably from said committee and committed to the Committee on Finance -- reported favorably from said committee, ordered to first and second report, amended on second report, ordered to a third reading, and to be reprinted as amended, retaining its place in the order of third reading
IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Real Property Taxation -- reported and referred to the Committee on Ways and Means -- reported from committee, advanced to a third reading, amended and ordered reprinted, retaining its place on the order of third reading
AN ACT to authorize the Family Service League to file an application for retroactive real property tax exemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the town of Brookhaven is hereby authorized to accept from the Family Service League, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2015-2016 and 2016-2017 assessment rolls, for the parcel located in the hamlet of Port Jefferson Station in the town of Brookhaven, located at 321 Terryville Road, otherwise known as Suffolk county tax map number SCTM #200-228-1-3. 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 Family Service League: (i) acquired title to the property for which it seeks exemption subsequent to the taxable status date established for such rolls and prior to the taxable status date for the next ensuing assessment roll and (ii) would otherwise be entitled to such exemption if the Family Service League had filed an application for exemption by the appropriate taxable status date, the assessor of the town of Brookhaven, upon approval by the town board of such town, may
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15088-02-8
S. 8021--A 2 A. 10143--A
grant exemption from all taxation beginning with the date of acquisition of the property by the Family Service League and make appropriate correction to the subject rolls. If the exemption is granted and the Family Service League therefore shall have paid any tax with respect to the subject rolls, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid including the amount of any taxes held in escrow pursuant to the sale of such property and cancel taxes, fines, penalties, or interest remaining unpaid.
§ 2. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.