What's happening
This bill allows Young Israel of New Rochelle to retroactively apply for a 2017-2018 property tax exemption.
Why it matters
Sets a precedent for retroactive tax relief. By letting Young Israel of New Rochelle apply late for a property tax exemption, the bill could encourage other nonprofits to seek similar retroactive relief if they missed deadlines, potentially impacting local tax rolls.
Potential financial impact on local government. If the exemption is granted, New Rochelle may have to refund taxes already paid by the organization for 2017-2018, reducing municipal revenue and possibly shifting the tax burden to other property owners.
Highlights flexibility for nonprofits. The bill underscores how the state can intervene to support religious and not-for-profit organizations, acknowledging administrative or clerical errors and providing a remedy where the intent to comply was present.
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Who cares
Young Israel of New Rochelle
The organization could seek a retroactive property tax exemption for 127 Bon Air Avenue for a portion of the 2017–2018 assessment roll, potentially securing a refund and cancellation of unpaid taxes and related charges.
New Rochelle assessor
The bill would authorize the assessor to accept the late application, review it as timely filed and grant an exemption if eligibility requirements and city council approval are met.
New Rochelle City Council
Its approval would be required before the assessor could grant the retroactive exemption.
Applicable governing body or tax department
If the exemption is granted, it could choose to refund taxes already paid and cancel unpaid taxes, fines, penalties, liens or interest.
Headline styles
Retro Tax Exemption for Synagogue
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Enacting clause stricken
- 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 Exemption for Synagogue
In Senate Committee · Local Government · Sponsor Andrea Stewart-Cousins
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10851
IN ASSEMBLY
May 23, 2018
Introduced by M. of A. PAULIN -- read once and referred to the Committee on Real Property Taxation
AN ACT authorizing Young Israel of New Rochelle 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 city of New Rochelle, in the county of Westchester, is hereby authorized to accept from Young Israel of New Rochelle, a not-for-profit organization, an application for exemption from real property taxes pursuant to section 462 of the real property tax law for a portion of the 2017--2018 assessment roll, for the parcel located at 127 Bon Air Avenue in the city of New Rochelle. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. If satisfied that Young Israel of New Rochelle would otherwise be entitled to such exemption if the organization had filed an application for such exemption on or before the appropriate taxable status date, the assessor of the city of New Rochelle, upon approval by the city council of the city of New Rochelle, may grant exemption from taxation with respect to a portion of the subject roll and make the appropriate correction to the subject roll. If the exemption is granted and such not-for-profit corporation shall have paid any tax with respect to the subject roll, the applicable governing body or tax department may in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties, liens or interest 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.
LBD16052-01-8
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.