What's happening
This bill allows the Bridge Church in Nassau County to apply retroactively for a property tax exemption for 2013-2014.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a late exemption application, this bill could encourage other nonprofits to seek retroactive remedies, potentially impacting local tax rolls and administrative practices.
Financial impact for local government. If the exemption is granted and taxes are refunded or canceled, Nassau County and relevant school districts could lose expected revenue from the 2013-2014 period, affecting budgets or requiring adjustments.
Highlights the importance of procedural flexibility. The bill demonstrates legislative willingness to override standard filing deadlines in cases where nonprofits might otherwise qualify for exemptions, showing adaptability but also raising questions about fairness and consistency in tax administration.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Bridge Church Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S5421
- Rules report cal.599
- Reported
- Reported referred to rules
- Reference changed 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.
Bridge Church Tax Exemption
Signed by Governor · Sponsor Todd Kaminsky
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7179
2017-2018 Regular Sessions
IN ASSEMBLY
April 12, 2017
Introduced by M. of A. CURRAN -- read once and referred to the Committee on Real Property Taxation
AN ACT in relation to permitting the Bridge Church to file an application for certain real property tax exemptions
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 county of Nassau is hereby authorized to accept from the Bridge Church, an application for exemptions from real property taxes pursuant to section 420-a of the real property tax law for part of the 2013-2014 assessment roll with respect to a portion of the 2014 general tax and the 2013-2014 school tax for the parcel owned by such not-for-profit corporation which is located at 16 Cathy Court in the village of Malverne, the town of Hempstead, county of Nassau. 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 such not-for-profit organization would otherwise be entitled to such exemptions if such not-for-profit organization had filed an application for exemptions by the appropriate taxable status dates, the assessor, upon approval by the Nassau county legislature may make appropriate correction to the subject rolls. If such exemptions are granted and such organization, therefore, shall have paid any taxes with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those 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.
LBD10776-04-7
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.