What's happening
This bill allows the West Babylon Church of God of Prophecy Inc. to apply retroactively for a property tax exemption for the 2017-2018 assessment rolls.
Why it matters
Addresses fairness and administrative errors. This bill offers a remedy for the West Babylon Church of God of Prophecy Inc. if it missed a critical property tax exemption deadline due to mistake or oversight, ensuring nonprofits aren’t unduly penalized for procedural missteps.
Potentially returns significant funds to the nonprofit. By allowing for refund of past property taxes, fines, or penalties paid for the 2017-2018 assessment year, the church could reclaim money that might otherwise strain its resources, freeing up funds for community and religious work.
Sets a precedent for legislative intervention. This type of bill shows the legislature’s willingness to intervene on behalf of nonprofit organizations in tax matters, which may encourage other nonprofits to seek similar relief if they miss exemption deadlines.
Requires local government approval. The exemption and any resulting refunds are contingent on both the assessor’s findings and the Town Board’s approval, highlighting the importance of local government discretion and oversight in tax matters.
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Who cares
Headline styles
Allow Church Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 4
No co-sponsors yet.
History
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8016
IN SENATE
March 20, 2018
Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing the West Babylon Church of God of Prophecy 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 Babylon, county of Suffolk, is hereby authorized to accept from the West Babylon Church of God of Prophecy 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 2017-2018 assessment rolls, for the parcels owned by such not-for-profit corporation which are located at, 208 and 196 Little East Neck Road, West Babylon, town of Babylon, county of Suffolk, otherwise known as Suffolk county tax map district 0100, section 216.00, block 04.00, lot 025.000 and district 0100, section 216.00, block 04.00, lot 026.000, respectively. 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 filed an application for exemption by the appropriate taxable status date, the assessor, upon approval of the Town of Babylon 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.
LBD15142-01-8
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 the West Babylon Church of God of Prophecy Inc., to file an application for exemption from real property taxes for certain assessment rolls
Purpose or general idea of bill
a real property tax exemption for West Babylon Church of God of Prophecy
Summary of specific provisions
Section 1 of this bill authorizes the Town of Babylon, county of Suffolk, to accept from the West Babylon Church of God of Prophecy, a not-for- profit organization, an application for an exemption of real property taxes for the parcel located at 208 Little East Neck Road and 196 Little East Neck Road in West Babylon, 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 Babylon 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.
West Babylon Church of God of Prophecy have received property tax exemptions for several years. The applications for the church and the parsonage were denied for the tax year 2017-18 because the Church missed the filing deadline by two weeks. This legislation would authorize the Town of Babylon to grant the Church their property tax exemption.
Prior legislative history
New bill.
Fiscal implications
TBD.
Effective date
immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.