What's happening
This bill allows the Bridge Church in Nassau County to apply retroactively for real property tax exemptions for 2013-2014.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a specific church to apply late for a property tax exemption, this bill could encourage similar requests from other nonprofits, potentially impacting how strictly deadlines are enforced for tax-related applications.
Could affect local revenue and budgeting. Granting the exemption may result in refunds or cancellations of previously collected taxes, which could reduce funds available for Nassau County and local entities like schools, even if only for a single property.
Highlights government discretion and fairness. The legislation gives significant discretion to local authorities (the assessor and the county legislature) to decide whether to grant the exemption and refund, raising questions about equal treatment for organizations in similar situations.
Emphasizes the administrative burden. Reviewing and processing retroactive exemptions and potential refunds requires extra administrative work, possibly setting a more complex precedent for handling similar future cases.
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Who cares
Headline styles
Bridge Church Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.249
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.599
- Substituted for A7179
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 62–1
- Advanced to third reading
- 2nd report cal.
- 1st report cal.584
Show 1 earlier action
- Referred to local government
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
Assembly Floor Calendar · Sponsor Brian F. Curran
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5421
2017-2018 Regular Sessions
IN SENATE
March 27, 2017
Introduced by Sen. KAMINSKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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.
Sponsor's memo
Title of bill
An act in relation to permitting the Bridge Church to file an application for certain real property tax exemptions
Purpose
To authorize Bridge Church, in the county of Nassau, to apply for a retroactive real property tax exemption.
Summary of provisions
Section 420-a of the real property tax law is amended to authorize the County of Nassau to accept a retroactive application for real property tax exemptions for the parsonage property owned by Bridge Church in Malverne.
Justification
Bridge Church is a not-for-profit tax exempt organization that purchased parsonage property located in Nassau County at 16 Cathy Court, Malveme, New York, 11565. The transfer of ownership took place in July of 2013 and an exemption was filed in a timely manner with the Nassau County Assessor. Although the exemption was granted in 2014, it was not granted retroactively to the date of purchase, therefore necessitating this legislation.
This legislation would provide Bridge Church with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law beginning July of 2013 for a portion of the 2014 general tax and the 2013-2014 school tax.
Legislative history
New bill.
Fiscal implications
The specific pro-rata amount of tax refund will be calculated by the Nassau County Assessor's Office.
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.