What's happening
This bill allows Hi Tor Animal Care Center to apply retroactively for a property tax exemption in Haverstraw, Rockland County.
Why it matters
Sets a precedent for retroactive tax relief. By allowing Hi Tor Animal Care Center to apply for a property tax exemption for a previous year, the bill signals that local governments may grant nonprofit organizations flexibility if they miss standard deadlines, which could have implications for other organizations seeking similar relief.
Potentially significant financial impact for Hi Tor. If approved, the exemption could result in a refund of previously paid property taxes and cancellation of outstanding taxes, fines, and penalties, providing a direct financial benefit that could support the center’s animal care and sheltering activities.
Requires multiple layers of local approval. The bill empowers the town assessor to accept the application but only allows the exemption and any refunds if both the assessor and the town board agree, highlighting local control and oversight in tax exemption decisions.
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Who cares
Headline styles
Tax Break for Animal Shelter
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S1653
- Advanced to third reading cal.329
- Reported
- Reported referred to ways and means
- Referred to real property taxation
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.
Tax Break for Animal Shelter
Signed by Governor · Sponsor James Skoufis
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1877
2019-2020 Regular Sessions
IN ASSEMBLY
January 17, 2019
Introduced by M. of A. ZEBROWSKI -- read once and referred to the Committee on Real Property Taxation
AN ACT to authorize the assessor of the town of Haverstraw, county of Rockland, to accept from Hi Tor Animal Care Center, Inc. an application for exemption from real property taxes
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 Haverstraw, county of Rockland, is hereby authorized to accept from Hi Tor Animal Care Center, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2017 assessment roll, for the parcel owned by such organization located at 221 Ramapo Road, in the village of West Haverstraw within the town of Haverstraw, county of Rockland, otherwise known as Rockland county tax map, section 26.11, block 2, lot 58. 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 such organization would otherwise be entitled to such exemption if such organization had acquired the property and filed an application by the appropriate taxable status date, the assessor, upon approval by the town board, may make appropriate corrections to the subject rolls. If such exemption is granted and such organization, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those 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.
LBD01229-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.