What's happening
This bill allows Nassau County to accept a late application for property tax exemption from the First Reformed Church of Jamaica and potentially refund previously paid taxes.
Why it matters
Sets a precedent for flexibility in property tax exemption deadlines. , potentially signaling to other nonprofits or religious organizations that missed deadlines might be forgiven under special circumstances, which could affect how strictly tax laws are enforced in the future.
Could impact local government revenue and budgeting. , since granting a retroactive exemption and issuing refunds may reduce the tax base and require adjustments to municipal finances or services to account for lost revenue.
Acknowledges the significance of religious and nonprofit property ownership. by prioritizing their financial relief, which may be seen as supporting community organizations but could also raise fairness concerns among other taxpayers who must comply with existing deadlines.
Requires legislative approval for both the exemption and any refund. , highlighting the role of political discretion in administrative tax matters and opening the process to influence from advocacy or public opinion.
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Who cares
Headline styles
Retroactive Tax Break for Church
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 55–6
- Ordered to third reading cal.1563
- Committee discharged and committed to rules
- Referred to local government
- Referred to rules
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6808
2017-2018 Regular Sessions
IN SENATE
June 19, 2017
Introduced by Sen. HANNON -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT to authorize the assessor of the county of Nassau to accept a retroactive application for exemption from real property taxes from the First Reformed Church of Jamaica
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 First Reformed Church of Jamaica an application for exemption from real property taxes pursuant to sections 420-a and 462 of the real property tax law for a portion of 2014 general taxes, a portion of the 2013-2014 school taxes, all the 2014-2015, 2015-2016, 2016-2017 and 2017-2018 school taxes, and all of the 2015, 2016, 2017 and 2018 general taxes for the parcel that such church took possession of on April 29, 2014, located in the town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise known as: section 35, block 650, lot 6. If accepted, such application shall be reviewed as if it had been received on or before the taxable status dates established for such tax rolls. If satisfied that such church would otherwise be entitled to such exemption if such church had filed an application for exemption by the appropriate taxable status dates, the assessor, upon approval of the Nassau county legislature, may grant exemption from all taxation and make appropriate corrections to the subject rolls. If such exemption is granted and such church therefore shall have paid any tax with respect to the subject rolls, 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.
LBD13278-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize the assessor of the county of Nassau to accept a retroactive application for exemption from real property taxes from the First Reformed Church of Jamaica
Purpose
To authorize the First Reformed Church of Jamaica, a not for profit organization, to file an application for a real property tax exemption for a portion of the 2013-14 school taxes, all of the 2014-15, 2015-16, 2016-17 and 2017-18 school taxes, and all of the 2015, 2016, 2017 and 2018 general taxes since taking possession of the property in April 2014.
Summary of provisions
Section 1 of the bill allows the First Reformed Church of Jamaica to file a retroactive application for real property tax assessment for the portion of the 2014 general taxes, a portion of the 201314 school taxes, all of the 2014-15, 2015-16, 2016-17 and 2017-18 school taxes, and all of the 2015, 2016, 2017 and 2018 general taxes for the parcel that such church took possession of on April 29, 2014, located in the town of Hempstead.
Section two provides an effective date.
Justification
The First Reformed Church of Jamaica is a not for profit which has proudly served the queens/Long Island area for 315 years. While the church is situated in Queens its parsonage is located in West Hempstead. The parsonage has been granted a real property tax exemption for future taxes, but requires legislation to have retroactive exemption status to the date of purchase in 2014. This legislation is designed to provide the county assessor with authorization to accept an application to make such a real property tax exemption retroactive. Once accepted, the application can then be reviewed as if it had been received on or before the deadline for such rolls.
Legislative history
New Bill
Fiscal implications
None to state.
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.