What's happening
This bill allows the Brockport Volunteer Ambulance Corps to apply for and potentially receive retroactive property tax exemption for 2016-2017.
Why it matters
Addresses a paperwork or timing error. This bill creates a legal workaround for the Brockport Volunteer Ambulance Corps, allowing them to apply for a property tax exemption for a previous year (2016-2017) even though the normal deadline has passed—potentially correcting an oversight that would have cost the nonprofit money.
Potential financial relief for a local nonprofit. If the exemption is granted, the organization could get a refund for taxes already paid or have outstanding taxes, penalties, or interest canceled—freeing up resources for their emergency services rather than tax payments.
Reflects local government discretion. The bill gives both the local assessor and the town legislature the authority to approve the exemption and refund, highlighting the importance of local decision-making and oversight in tax relief for community organizations.
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Who cares
Headline styles
Retroactive Tax Exemption for Ambulance
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 62
No co-sponsors yet.
History
- Signed chap.251
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.602
- Substituted for A7215
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 61–1
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1281
Show 2 earlier actions
- Reported and committed to finance
- 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.
Grant Ambulance Corps Tax Exemption
Assembly Floor Calendar · Sponsor Stephen Hawley
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5531
2017-2018 Regular Sessions
IN SENATE
April 6, 2017
Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT authorizing the Brockport Volunteer Ambulance Corps to receive retroactive real property tax exempt status
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 Sweden is hereby authorized to accept from the Brockport Volunteer Ambulance Corps an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016-2017 assessment rolls, for the parcels located in the town of Sweden, in the county of Monroe, at 3 Burroughs Terrace otherwise known as tax map numbers 069.17-1-12 and 069.17-1-13, and Fair Street otherwise known as tax map number 069.17-1-11. 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, upon approval by the town of Sweden legislature, may make appropriate correction to the subject rolls. If such exemption is granted and such organization, therefore, shall have paid any tax 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.
LBD04827-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act authorizing the Brockport Volunteer Ambulance Corps to receive retroactive real property tax exempt status
Purpose
This legislation would authorize the assessor of the town of Sweden to accept from the Brockport Volunteer Ambulance Corps an application for exemption from real property taxes.
Summary of provisions
Section 1 authorizes the assessor of the town of Sweden to accept from the Brockport Volunteer Ambulance Corps an application for exemption from real property taxes.
Section 2 is the effective date.
Justification
This legislation would authorize the assessor of the village of Brockport to accept from the Brockport Volunteer Ambulance Corps an application for exemption from real property taxes. This property was purchased after the taxable status date for 2016.
Legislative history
New Bill.
Fiscal implications
None.
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.