What's happening
This bill allows Chabad of Stony Brook to apply retroactively for a property tax exemption for land purchased in Brookhaven in 2017.
Why it matters
Potential financial relief for Chabad of Stony Brook. If granted, the retroactive tax exemption could result in significant reimbursement or cancellation of property taxes, fines, and penalties paid or owed since 2017, directly impacting the organization’s budget and ability to serve its community.
Precedent for late exemption applications. Authorizing this retroactive application could encourage other not-for-profits to seek similar legislative remedies if they miss filing deadlines, potentially impacting how strictly tax exemption rules are enforced.
Local government discretion and impact. The bill gives the Brookhaven town board discretion both to approve the exemption and to decide whether to refund or cancel taxes, which could affect local tax revenues and set a tone for future interactions with non-profit organizations.
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Who cares
Headline styles
Retroactive Tax Exemption for Chabad
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A10131
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1379
- 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.
Chabad Tax Exemption Application
Signed by Governor · Sponsor Steven Englebright
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8126
IN SENATE
April 6, 2018
Introduced by Sen. FLANAGAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to authorize Chabad of Stony Brook, Inc. to file an application for exemption from real property taxes for a certain parcel of land in the town of Brookhaven, county of Suffolk
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, in the county of Suffolk, is hereby authorized to accept from Chabad at Stony Brook, Inc., a not-forprofit organization, an application for exemption from real property taxes pursuant to section 462 of the real property tax law for a portion of the 2017-2018 assessment roll, for the parcel purchased by such organization on September 18, 2017 and located in the town of Brookhaven at 3 Galloway Court, East Setauket, otherwise known as district 0200, section 363.00, block 03.00, lot 001.005. 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 not-for-profit corporation would otherwise be entitled to such exemption if the organization had filed an application for such exemption by the appropriate taxable status date, the assessor of the town of Brookhaven, upon approval by the town board of the town of Brookhaven, may grant exemption from taxation with respect to a portion of the subject roll and make appropriate correction to the subject roll. If the exemption is granted and such not-for-profit corporation shall have paid any tax with regard to the subject roll, the town board of the town of Brookhaven may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties, liens 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.
LBD14576-03-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize Chabad of Stony Brook, Inc. to file an application for exemption from real property taxes for a certain parcel of land in the town of Brookhaven, county of Suffolk
Purpose or general idea of bill
This bill will authorize the town of Brookhaven to accept from Chabad at Stony Brook, Inc. an application for retroactive real property tax exemption for the 2017-18 assessment roll.
Summary of provisions
Section 1 gives authorization to the Town of Brookhaven to accept an application for exemption and section 2 is the effective date.
Justification
As requested by Chabad at Stony Brook.
Prior legislative history
New bill 2018.
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.