What's happening
This bill allows Family Service League, Inc. to apply retroactively for a property tax exemption for specific parcels in Islip, Suffolk County.
Why it matters
Retroactive Tax Relief. The bill enables Family Service League, Inc. to retroactively apply for a property tax exemption for tax years they missed due to not filing on time, potentially saving the organization significant funds.
Public Benefit and Nonprofit Support. By allowing this exemption, the legislation acknowledges and supports the work of a local not-for-profit social services provider, potentially enabling them to redirect resources toward community programs rather than tax payments.
Local Government Flexibility. The measure grants the Islip town assessor and town board discretion to review, approve, and correct past tax rolls, reflecting a willingness to accommodate nonprofit organizations when rigid deadlines might otherwise penalize them.
Potential Refunds and Waivers. If approved, the Family Service League could receive refunds for property taxes, fines, or penalties already paid for the relevant years, and have any remaining unpaid taxes canceled—helping to stabilize the nonprofit’s finances.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Exemption for Charity
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 4
No co-sponsors yet.
History
- Substituted by A9864
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1345
- 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.
Retro Tax Exemption for Nonprofit
Signed by Governor · Sponsor Philip Ramos
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8042
IN SENATE
March 22, 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 Family Service League, 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 Islip, county of Suffolk, is hereby authorized to accept from Family Service League, 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 2015 assessment roll, for the parcels owned by such not-for-profit corporation which are located at 0 5th Avenue, in the hamlet of Bay Shore, town of Islip, county of Suffolk, otherwise known as Suffolk county tax map district 0500, section 266.00, block 03.00, lot 069.000 and at 1462 5th Avenue, in the hamlet of Bay Shore, town of Islip, county of Suffolk, otherwise known as Suffolk county tax map district 0500, section 267.00, block 02.00, lot 006.00. 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 Islip 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.
LBD13563-01-7
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 Family Service League, Inc., to file an application for exemption from real property taxes for certain assessment rolls
Purpose or general idea of bill
To authorize the assessor of the town of Islip to accept from the Family Service League, Inc., an application for exemption from real property taxes for the 2015-16 assessment roll.
Summary of provisions
Section 1 of this bill authorizes the Town of Islip, in Suffolk county, to accept from the Family Service League, Inc., a non-for-profit corpo- ration, an application for an exemption from real property taxes for the parcels owned by such non-for-profit corporation located at 0 5th Avenue and 1462 5th Avenue in the town of Islip, 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 assessment rolls. The county of Suffolk may, in their sole discretion, shall for the refund of the taxes paid by Family Service League, Inc., along with any fines or penalties paid, and cancel taxes remaining unpaid.
Section 2. Effective Date.
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.
Prior legislative history
This is a new bill.
Fiscal implications for state and local governments
None to the state.
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.