What's happening
This bill allows the Church of Jesus Christ (Apostolic), Inc. to apply retroactively for a real property tax exemption in Mount Vernon for 1996-1998.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a specific church to apply for a decades-old property tax exemption, this bill could open the door for other nonprofits or religious organizations to seek similar relief, potentially impacting municipal finances and administrative processes.
Financial impact on local government. Granting the exemption and issuing refunds or canceling unpaid taxes for past years could reduce revenue for Mount Vernon, potentially affecting budgeting for city services or requiring the city to absorb unexpected costs.
Addresses fairness and administrative flexibility. The bill recognizes that the church may have missed critical filing deadlines for reasons not specified, suggesting a legislative willingness to provide flexibility when organizations demonstrate eligibility for non-profit exemptions.
Involvement of local authority. The requirement for both the assessor’s review and city council approval ensures local oversight, balancing the interests of the applicant with accountability to city taxpayers and governance processes.
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Who cares
Headline styles
Let Church File Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2150
2017-2018 Regular Sessions
IN ASSEMBLY
January 17, 2017
Introduced by M. of A. PRETLOW -- read once and referred to the Committee on Real Property Taxation
AN ACT in relation to permitting the Church of Jesus Christ (Apostolic), Inc. to file an application for a real property tax exemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding the provisions of any other law, the assessor of the city of Mount Vernon is hereby authorized to accept from the Church of Jesus Christ (Apostolic), Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment rolls 1996-1998, for the parcel located at 332-340 South Columbus Avenue in the city of Mount Vernon. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. If satisfied that the Church of Jesus Christ (Apostolic), Inc. (i) acquired title to the property for which it seeks exemption in March 1996 and (ii) would otherwise be entitled to such exemption if such corporation filed an application for the exemption on or before the appropriate taxable status dates, the assessor, upon approval by the city council of the city of Mount Vernon, whichever the case may be, may grant exemption from taxation on such assessment rolls and make the appropriate corrections of the subject rolls. If exemptions are granted and such corporation, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax departments, in their sole discretion, shall provide for the refund of the taxes paid and cancel taxes 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.
LBD05162-01-7
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.