What's happening
This bill allows Chabad at Stony Brook, Inc. to apply retroactively for a real property tax exemption for the 2015-2016 assessment year.
Why it matters
Sets a precedent for retroactive tax exemption applications. , potentially encouraging other nonprofits or religious organizations to seek similar legislative remedies if they miss standard filing deadlines.
Could impact local government finances. by requiring the cancellation or repayment of previously collected taxes, fines, penalties, and interest for the specified property, potentially reducing available municipal revenue for that year.
Highlights the flexibility of state legislative intervention. in property tax matters, demonstrating that lawmakers can override standard administrative deadlines and procedures in special cases.
Acknowledges the potential for administrative errors or timing issues. in nonprofit property transactions, signaling legislative willingness to accommodate organizations serving community or religious functions.
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Who cares
Chabad at Stony Brook, Inc
The bill would let the organization seek a retroactive property tax exemption for its property at 10 Robert Crescent for the 2015–2016 assessment roll, potentially securing refunds or cancellation of taxes, fines, penalties and interest.
Town of Brookhaven assessor
The bill would authorize the assessor to accept the late application, review it as timely filed and grant relief if the organization qualifies and the town board approves.
Brookhaven Town Board
The board would have approval authority over any exemption granted under the bill.
Headline styles
Retroactive Tax Break for Chabad
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S6478
- Rules report cal.655
- Reported
- Reported referred to rules
- 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 Exemption for Chabad
Signed by Governor · Sponsor John J. Flanagan
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8029
2017-2018 Regular Sessions
IN ASSEMBLY
May 25, 2017
Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Real Property Taxation
AN ACT to authorize Chabad at Stony Brook, Inc. 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 Chabad at Stony Brook, Inc. an application for exemption from real property taxes pursuant to section 462 of the real property tax law for the 2015-2016 assessment roll, for the parcels conveyed to such organization on January 8, 2016, with such parcels being located in the town of Brookhaven at 10 Robert Crescent, Stony Brook, otherwise known as: Suffolk county tax map district 0200 section 306.00 block 10.00 lot 016.000. 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 such organization would otherwise be entitled to such exemption if such organization 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 grant exemption from all taxation beginning on the date of the conveyance of such parcel to such organization on the effective date of this act and cancel taxes, fines, penalties and interest remaining unpaid, and repay any taxes, fines, penalties and interest paid by such organization, and make appropriate correction of the subject roll.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10797-03-7
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.