What's happening
This bill allows Konbit Neg Lakay Inc. to apply retroactively for a property tax exemption for the 2016-2017 tax year in Ramapo.
Why it matters
Allows a nonprofit (Konbit Neg Lakay Inc.) to seek a property tax exemption for a past year, which is typically not permitted, potentially saving the organization a significant amount in taxes, penalties, and interest.
Sets a precedent for legislative intervention in local tax matters, signaling that similar organizations could seek relief through the state legislature if they miss standard filing deadlines.
Empowers the local government (Town Board of Ramapo and its assessor) to decide whether to grant the exemption and issue refunds, meaning local discretion and oversight are central to the outcome.
Recognizes the role and challenges of nonprofits in the community, possibly improving their financial stability and capacity to provide services by relieving unexpected tax burdens.
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Who cares
Headline styles
Property Tax Relief for Nonprofit
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Substituted by S7991
- Ordered to third reading rules cal.49
- Rules report cal.49
- Reported
- Reported referred to rules
- Reported referred to ways and means
- Referred 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.
Allow Tax Exemption Application
Signed by Governor · Sponsor David Carlucci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8360
2017-2018 Regular Sessions
IN ASSEMBLY
June 12, 2017
Introduced by M. of A. JAFFEE -- read once and referred to the Committee on Real Property Taxation
AN ACT to authorize Konbit Neg Lakay Inc. of Spring Valley 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 Town of Ramapo is hereby authorized to accept from Konbit Neg Lakay Inc. of Spring Valley an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016-2017 assessment roll, for the parcel located in the Town of Ramapo at 16 E. Church Street, otherwise known as Rockland county tax map section 57.39, block 2, lot 32.1. If accepted, the application shall be reviewed as if it had been received on or before the taxable status dates established for such roll.
If satisfied that such school would otherwise be entitled to such exemption if such school had acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Town Board of Ramapo, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such school therefore shall have paid any tax with respect to the subject roll, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel any taxes, fines, penalties, interest, or tax liens 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.
LBD13050-01-7
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.