What's happening
This bill allows Community Mainstreaming Associates, Inc. to apply retroactively for a real property tax exemption for 2016-2017 in Huntington, Suffolk County.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a not-for-profit to apply for a tax exemption after the deadline, this bill could encourage other organizations to seek similar legislative remedies when they miss filing deadlines, potentially impacting how strictly those deadlines are enforced in the future.
May result in financial reimbursement. If the exemption is granted, Community Mainstreaming Associates, Inc. could receive a refund for property taxes, fines, or penalties already paid for the 2016-2017 tax year, which could improve its financial stability and ability to provide services.
Requires local government approval and discretion. The bill places the final decision in the hands of the Huntington assessor and town board, highlighting the role of local government discretion in granting tax relief and potentially influencing future local policy regarding not-for-profit exemptions.
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Who cares
Community Mainstreaming Associates, Inc
The nonprofit could seek a property tax exemption for its parcel at 5 Penn Court in Dix Hills on the 2016–2017 assessment rolls despite missing the filing deadline.
Town of Huntington assessor and town board
The assessor could accept the late application and, with town board approval, grant the exemption and correct the assessment rolls if the nonprofit otherwise qualifies.
Applicable governing bodies and tax departments
If the exemption is granted, they would have discretion to refund taxes, fines and penalties already paid and cancel unpaid taxes.
Headline styles
Tax Exemption for Nonprofit Property
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S6479A
- Ordered to third reading rules cal.520
- Rules report cal.520
- Reported
- Reported referred to rules
- Reported referred to ways and means
- Print number 8315a
- Amend and recommit to real property taxation
- 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.
Tax Exemption for Nonprofit
Signed by Governor · Sponsor John J. Flanagan
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8315--A
2017-2018 Regular Sessions
IN ASSEMBLY
June 7, 2017
Introduced by M. of A. LUPINACCI -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing Community Mainstreaming Associates, Inc., to file an application for exemption from real property taxes for certain assessment rolls
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 Huntington, county of Suffolk, is hereby authorized to accept from Community Mainstreaming Associates, Inc., a not-for-profit corporation, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law with respect to the 2016-2017 assessment rolls, for the parcel owned by such not-for-profit corporation which is located at 5 Penn Court, Dix Hills, town of Huntington, county of Suffolk, otherwise known as Suffolk county tax map district 0400, section 260.00, block 02.00, lot 009.000. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such assessment rolls.
If satisfied that such corporation would otherwise be entitled to such exemption if such corporation had fled an application for exemption by the appropriate taxable status date, the assessor, upon approval of the Town of Huntington town board, 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, along with any fines or penalties 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.
LBD11866-03-7
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.