What's happening
This bill allows Community Mainstreaming Associates, Inc. to apply retroactively for a property tax exemption for the 2016-2017 assessment in Huntington, Suffolk County.
Why it matters
Sets a precedent for exceptions. By allowing a retroactive tax exemption application, this bill could encourage other nonprofits to seek similar legislative relief if they miss administrative deadlines, potentially changing how strictly such deadlines are enforced.
Financial impact on local budgets. If granted, the exemption—and any resulting tax refund—could reduce revenue for the Town of Huntington and Suffolk County, possibly impacting local services or shifting the tax burden to other property owners.
Supports nonprofit service provision. The bill helps Community Mainstreaming Associates, Inc., a not-for-profit likely providing community services, by reducing their operating costs for the specified years, which could enable them to allocate more resources toward their mission.
Emphasizes local government discretion. The legislation gives the town board and tax departments final authority over whether to grant the refund and exemption, maintaining local oversight and flexibility in managing unique cases.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Exemption for Nonprofit
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.326
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.520
- Substituted for A8315A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 60–2
- Ordered to third reading cal.1815
- Print number 6479a
- Amend and recommit to rules
Show 2 earlier actions
- 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.
Tax Exemption for Nonprofit Property
Assembly Floor Calendar · Sponsor Chad A. Lupinacci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6479--A
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 -reported favorably from said committee and committed to the Committee on Rules -- 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.
LBD11866-02-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to authorizing Community Mainstreaming Associates, Inc., to file an application for exemption from real property taxes for certain assessment rolls
Purpose
This bill will authorize the town of Huntington to accept from Community Mainstreaming Associates an application for retroactive real property tax exemption for the 16-17 assessment roll.
Summary of provisions
Section 1 of this bill authorizes the town of Huntington to accept the application. Section 2 is the effective date.
Justification
This organization would otherwise qualify for a tax exemption pursuant to Real Property Tax Law 420-a, but for missing a statutory deadline to file for such exemption. This legislation merely provides the authorization for the town to accept the application, it will then be the responsibility of the organization to ensure that the property properly meets all the existing requirements needed for an exemption pursuant to this section.
Legislative history
This is a new bill
Fiscal implications
None to the State
Local fiscal implications
To be determined
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.