What's happening
This bill allows New York Kali Mandir, Inc. to apply retroactively for property tax exemption for specified years in Nassau County.
Why it matters
Offers financial relief to a specific nonprofit religious organization. (New York Kali Mandir, Inc.) by enabling it to potentially reclaim property taxes already paid or cancel outstanding liabilities for several tax years, which could support its mission and community services.
Highlights the discretionary power of local government. by allowing Nassau County’s assessor and legislature to decide whether to grant the exemption and issue refunds or cancel penalties, illustrating the flexibility local governments have in handling tax matters for nonprofits.
Sets a precedent for retroactive property tax exemptions. for organizations that missed filing deadlines, which could encourage other nonprofits to seek similar legislative remedies if they experience administrative oversights or delays.
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Who cares
Headline styles
Tax Break for Temple
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.434
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.324
- Substituted for A9569A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 60–2
- Ordered to third reading cal.1642
- Committee discharged and committed to rules
- Print number 7060a
Show 2 earlier actions
- Amend and recommit to local government
- 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 Temple 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
7060--A
IN SENATE (Prefiled)
January 3, 2018
Introduced by Sen. KAMINSKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT authorizing New York Kali Mandir, Inc. 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 county of Nassau is hereby authorized to accept from New York Kali Mandir, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for a portion of the 2017 general tax year and a portion of the 2016-2017 school tax year, and for all the 2018 general tax year and all of the 2017-2018 school tax year assessment rolls, for the parcel conveyed to such organization, with such parcel being located at 614 Seaman Avenue, in the hamlet of Baldwin, town of Hempstead, county of Nassau, otherwise known as Nassau county parcel ID section 54 block 018 lot 0061. 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 Nassau county 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.
LBD13722-03-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act authorizing New York Kali Mandir, Inc. to receive retroactive real property tax exempt status
Purpose
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 from New York Kali Mandir, Inc. for a parcel located at 614 Seaman Avenue, Baldwin, New York.
Summary of provisions
Section 1 authorizes the Nassau County Assessor to accept an application from New York Kali Mandir, Inc. for retroactive exemptions from real property taxes for part of the 2017 general tax year and the 2016-2017 school tax year, in addition to the 2018 general tax year and 2017-2018 school tax year.
Justification
New York Kali Mandir, Inc. is a not-for-profit tax exempt organization that owns property located at 614 Seaman Avenue, Baldwin, Nassau County, New York. The property was purchased on March 30, 2017 for use as a house of worship.
The necessary tax exemption application was filed with Nassau County and approved via a May 19, 2017 letter from the Assessor. However, such approval does not apply to the 2016-2017 and 2017-2018 school taxes, in addition to the 2017 and 2018 general taxes. This legislation retroac- tively exempts the New York Kali Mandir House of Worship from the taxes they were liable for with respect to these additional assessment rolls.
Legislative history
New bill.
Fiscal implications
None to the state. Any taxes paid by the congregation will be refunded by the Nassau County Assessor's Office.
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.