What's happening
This bill allows the North Babylon Public Library to apply retroactively for a property tax exemption for the 2016-2017 period.
Why it matters
Addresses administrative errors or oversights. by allowing the North Babylon Public Library to retroactively apply for a tax exemption it missed, which could set a precedent for other nonprofits facing similar issues.
Direct financial impact on the library. , as approval may result in a refund for taxes already paid, freeing up resources for library programs and services rather than tax payments.
Potential reduction in local government revenue. for the specific period in question, raising questions about balancing support for public institutions against the needs of municipal budgets.
Highlights the importance of flexibility in tax law administration. to accommodate community-serving organizations, reflecting legislative intent to not penalize nonprofits for late filings when they meet exemption criteria.
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Who cares
Headline styles
Let Library Seek Tax Break
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 4
No co-sponsors yet.
History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 60–1
- Ordered to third reading cal.1573
- Committee discharged and committed to rules
- Reported and committed to finance
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7610
IN SENATE
January 30, 2018
Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to authorize North Babylon public library 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 Babylon is hereby authorized to accept from the North Babylon public library an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for a portion of the 2016-2017 assessment roll, for taxes paid for October 6, 2016 through November 30, 2017, for the parcel located in the town of Babylon at 210 Cooper Road, North Babylon, New York, otherwise known as: Suffolk county tax map number 100-152-01-39.
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 of the town board of Babylon, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such organization therefore shall have paid any tax with respect to the subject roll, 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.
LBD14241-01-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize North Babylon public library to file an application for retroactive real property tax exemption
Purpose or general idea
To authorize the assessor of the Town of Babylon to accept from the North Babylon public library an application for exemption from real property taxes for the 2016-2017 assessment role.
Summary of provisions
Section 1 of this bill authorizes the Town of Babylon, county of Suffolk, to accept from the North Babylon Public Library, a not-for- profit organization, an application for an exemption of real property taxes for the parcel located at 210 Cooper Road, North Babylon in the Town of Babylon, county of Suffolk.
If satisfied that such not-for-profit organization acquired the title to the property for which it seeks exemption subsequent to the taxable status date established for such roll and prior to the taxable status date for the next ensuing assessment roll, the assessor of the. town of Islip may grant exemption from all taxation beginning with the date of acquisition of the property by such not-for-profit organization and make appropriate correction to the subject roll. If exemption is granted, the governing body or tax department may provide for the refund of those taxes paid, and cancel taxes, fines, penalties or interest remaining unpaid.
Justification
Existing law authorizes tax exemptions to be granted after the taxable status date has passed if a bill is chaptered authorizing an assessor to accept a late application.
North Babylon Public Library purchased a new parcel of land at 210 Coop- er Rd, North Babylon on October 6, 2016. North Babylon paid taxes in the amount of $11,355.65 between October 6, 2016 and November 30, 2017 when North Babylon Public Library was granted tax exempt status for this parcel.
Legislative history
This is a new bill.
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.