What's happening
This bill allows the Family Service League to apply retroactively for a property tax exemption for 2015-2017 in Brookhaven.
Why it matters
Allows a charitable organization (Family Service League) to potentially recover significant funds. by applying for a property tax exemption retroactively, which could support its mission and services in the community.
Sets a precedent for other nonprofits. who may have missed application deadlines for tax exemptions, signaling that local or state governments can provide relief in special circumstances.
May impact local government finances. , as the Town of Brookhaven could be required to refund taxes already paid and forgo anticipated revenue, potentially shifting the tax burden to other taxpayers or affecting local services.
Requires approval from both the local assessor and town board. , ensuring that the exemption is not granted automatically but is considered through local government oversight, balancing community benefit with fiscal responsibility.
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Who cares
Headline styles
Retroactive Tax Break for Charity
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.199
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading cal.1038
- Substituted for A10143A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 59–2
- Advanced to third reading
- Amended 8021a
- 2nd report cal.
Show 3 earlier actions
- 1st report cal.1377
- Reported and committed to finance
- 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.
Retroactive Tax Break for Charity
Assembly Floor Calendar · Sponsor Steven Englebright
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 8021--A A. 10143--A Cal. No. 1377 Cal. No. 1038
SENATE - ASSEMBLY
March 20, 2018
IN SENATE -- Introduced by Sen. LAVALLE -- 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 Finance -- reported favorably from said committee, ordered to first and second report, amended on second report, ordered to a third reading, and to be reprinted as amended, retaining its place in the order of third reading
IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Real Property Taxation -- reported and referred to the Committee on Ways and Means -- reported from committee, advanced to a third reading, amended and ordered reprinted, retaining its place on the order of third reading
AN ACT to authorize the Family Service League 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 Brookhaven is hereby authorized to accept from the Family Service League, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2015-2016 and 2016-2017 assessment rolls, for the parcel located in the hamlet of Port Jefferson Station in the town of Brookhaven, located at 321 Terryville Road, otherwise known as Suffolk county tax map number SCTM #200-228-1-3. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such rolls.
If satisfied that the Family Service League: (i) acquired title to the property for which it seeks exemption subsequent to the taxable status date established for such rolls and prior to the taxable status date for the next ensuing assessment roll and (ii) would otherwise be entitled to such exemption if the Family Service League had filed an application for exemption by the appropriate taxable status date, the assessor of the town of Brookhaven, upon approval by the town board of such town, may
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15088-02-8
S. 8021--A 2 A. 10143--A
grant exemption from all taxation beginning with the date of acquisition of the property by the Family Service League and make appropriate correction to the subject rolls. If the exemption is granted and the Family Service League 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 including the amount of any taxes held in escrow pursuant to the sale of such property and cancel taxes, fines, penalties, or interest remaining unpaid.
§ 2. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize the Family Service League to file an application for retroactive real property tax exemption
Purpose
To authorize the Family Service League to file an application for exemption from real property taxes for a certain parcel of land located in the town of Brookhaven.
Summary of provisions
Section 1. Authorizes the town of Brookhaven, county of Suffolk, to accept from the Family Service League, a not-for-profit organization, an application for an exemption from real property taxes for the parcel owned by such entity at 321 Terryville Road, Port Jefferson Station in the town of Brookhaven, county of Suffolk.
Justification
The Family Service League (FSL) is a not-for-profit organization with over sixty community based service programs serving individuals through- out Suffolk County. On September 2, 2015, the Family Service League purchased a residential property at 321 Terryville Road, Port Jefferson Station, New York. This location serves as a family shelter assisting families as they transition to housing that is more permanent.
The purchasers are qualified to apply for a tax exemption under section 420-a of the real property tax law. However, due to the timing of the closing and further misunderstanding, they failed to properly file an application for exemption in 2015-2016 and 2016-2017. This legislation would allow the assessor to accept and act on an application for those tax years.
Legislative history
New bill.
Fiscal implications
None to the State.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.