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S8022Senate2017-2018 SessionSame asA10142

Retroactive Tax Exemption for Veterans

Official title

“Authorizes the United Veterans Beacon House to file an application for a retroactive real property tax exemption”

Sponsor Kenneth P. LaValleSD-1Affects Finance
Status
Senate Floor Calendar
Impact
2/10
Minimal
Outcome
Companion signed

Bill progress

Signed via A10142

What's happening

This bill allows United Veterans Beacon House to apply retroactively for property tax exemption for 2015-2017 in Brookhaven.

Why it matters

  1. Supports a veterans’ nonprofit. By allowing United Veterans Beacon House to retroactively apply for property tax exemption, the bill directly aids an organization providing services to veterans, helping them conserve financial resources for their mission.

  2. Addresses administrative timing issues. The measure provides a remedy when a nonprofit acquires property after a tax status deadline, preventing a technicality from causing significant financial burden and recognizing the importance of flexibility in charitable operations.

  3. Potential for refund and financial relief. If the exemption is granted, the bill authorizes refund of taxes already paid for the 2015-2017 period, as well as cancellation of any remaining taxes, fines, or penalties—potentially returning significant funds to the nonprofit.

  4. Sets a precedent for local authority discretion. The legislation underscores the local assessor and town board's power to make case-by-case decisions on tax exemptions, which could influence how similar cases are handled for other nonprofits in the future.

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Who cares

Headline styles

Retroactive Tax Exemption for Veterans

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Kenneth P. LaValle

Senator · Senate District 1

Chair, Higher Education

No co-sponsors yet.

History

  1. Substituted by A10142
  2. Advanced to third reading
  3. 2nd report cal.
  4. 1st report cal.1378
  5. Reported and committed to finance
  6. 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.

A10142Assembly

Veterans House Tax Exemption

Signed by Governor · Sponsor Steven Englebright

Impact 2 · MinimalSigned into law

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

S. 8022 A. 10142

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

IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Real Property Taxation

AN ACT to authorize the United Veterans Beacon House 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 United Veterans Beacon House, 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 Yaphank in the town of Brookhaven, located at 89 Smith Lane, otherwise known as Suffolk county tax map number SCTM #200-527-3-16. 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 United Veterans Beacon House: (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 United Veterans Beacon House 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 grant exemption from all taxation beginning with the date of acquisition of the property by the United Veterans Beacon House and make appropriate correction to the subject rolls. If the exemption is granted and the United Veterans Beacon House 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 taxed 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.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD15056-01-8

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Sponsor's memo

Title of bill

An act to authorize the United Veterans Beacon House to file an application for retroactive real property tax exemption

Purpose

To authorize the United Veterans Beacon House 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 United Veterans Beacon House, a not-for-profit organiza- tion, an application for an exemption from real property taxes for the parcel owned by such entity at 89 Smith Lane, Yaphank in the town of Brookhaven, county of Suffolk.

If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. The county of Suffolk may, in its sole discretion, provide for the refund of those taxes paid the United Veterans Beacon House and cancel those taxes, fines, penalties, liens or interest remaining unpaid.

Justification

United Veterans Beacon House (UVBH) is a 501-C-3 not-for-profit organ- ization that provides housing and supportive services to homeless U.S. veterans and non-veteran women, children and men. They manage and support thirty housing locations, providing safe, clean structured living environments to more than 253 individuals on any given night. Out of the 253 beds, 165 are devoted solely to veterans. The United Veter- ans Beacon House has successfully helped veterans and families move from transitional/shelter housing to independent permanent housing.

UVBH provides its residents with a host of services that create a foun- dation for them to become independent successful members of society. Some of the services provided include coordinated all mental and emotional counseling visits, coordination of and transportation to medical visits, money management classes and life skill classes. Addi- tionally, UVBH organizes and runs a food pantry, thrift shop and medical locker for their community.

In 2015, the Suffolk County Real Estate Department donated 89 Smith Land in the hamlet of Yaphank town of Brookhaven, to the United Veterans Beacon House. As of December 2015, UVBH completed the tax-exempt appli- cation in the town of Brookhaven for 89 Smith Lane. This legislation is necessary to authorize the town of Brookhaven to accept an application from UVBH for exempt status from real property taxes for the parcel owned by such entity at 89 Smith Lane, Yaphank in the town of Brookha- ven, county of Suffolk, for the 2015-16 and 201617 assessment rolls and reimburse UVBH for taxes paid within those 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.