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 roll.
Why it matters
Offers financial relief for a religious nonprofit. by potentially eliminating property taxes, penalties, and interest from a previous year, which could free up resources for Chabad at Stony Brook’s community and religious activities.
Sets a precedent for retroactive tax exemptions. , signaling that organizations who missed filing deadlines due to property conveyance timing or similar issues might be granted exceptions by legislative action.
Requires both assessor and town board approval. , adding layers of local government oversight and accountability before any tax relief is granted, rather than making the exemption automatic.
Could impact local tax revenue. by removing a property from the tax rolls for the specified period and mandating repayment of any taxes already collected, which may have minor budgetary effects for the town.
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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 and cancellation of unpaid taxes, fines, penalties and interest.
Town of Brookhaven assessor
The bill would authorize the assessor to accept the late application, review its eligibility as if timely filed and grant the exemption with town board approval.
Brookhaven Town Board
The board would have approval authority over granting the exemption and associated tax relief.
Headline styles
Retroactive Tax Exemption for Chabad
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.265
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.655
- Substituted for A8029
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 57–3
- Ordered to third reading cal.1814
- Reported and committed to rules
- 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.
Retroactive Tax Break for Chabad
Assembly Floor Calendar · Sponsor Steven Englebright
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6478
2017-2018 Regular Sessions
IN SENATE
May 24, 2017
Introduced by Sen. FLANAGAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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.
Sponsor's memo
Title of bill
An act to authorize Chabad at Stony Brook, Inc. to file an application for retroactive real property tax exemption
Purpose or general idea of bill
This bill will authorize the Town of Brookhaven to accept from Chabad at Stony Brook, Inc. an application for retroactive real property tax exemption for the 2015-16 assessment roll.
Summary of provisions
Section 1 gives authorization to the Town of Brookhaven and Section 2 is the effective date.
Justification
As requested by Chabad at Stony Brook, Inc.
Prior legislative history
This is a new bill.
Fiscal implications for state and local governments
None to the State.
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.