What's happening
This bill allows a property in Queens owned by Bokharian Communities Center Inc. to receive a retroactive property tax exemption for religious use.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a retroactive exemption, this bill could encourage other religious or nonprofit entities to seek similar relief for missed exemptions, potentially impacting municipal tax revenue and administrative processes.
Acknowledges delays or oversights in property use recognition. The legislation recognizes that organizations may begin using properties for religious purposes before formal tax exemptions are processed, potentially due to bureaucratic or application delays.
Provides financial relief for a specific community organization. The cancellation of unpaid taxes and interest could strengthen the financial stability of the Bokharian Communities Center Inc., allowing it to direct more resources towards its religious and community activities.
Highlights flexibility in property tax law for nonprofits. This act demonstrates the state’s willingness to make exceptions for nonprofit and religious organizations, which might prompt discussions about fairness and consistency in tax exemption policies.
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Tax Break for Bokharian Center
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to real property taxation
- 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 Bokharian Center
In Senate Committee · Local Government · Sponsor John Liu
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4243
2019-2020 Regular Sessions
IN ASSEMBLY
February 1, 2019
Introduced by M. of A. WEPRIN -- read once and referred to the Committee on Real Property Taxation
AN ACT to provide a real property tax exemption for Bokharian Communities Center Inc.
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding any other provision of this act or any other law to the contrary, real property designated on the tax map of the city of New York as Block 7248 Lot 44 in the borough of Queens, may be eligible for exemption from real property taxes pursuant to section 420-a of the real property tax law for tax years 2013-2014, based upon a showing that the real property was purchased and held on behalf of Bokharian Communities Center Inc. for these tax years, and the property has been used exclusively by such organization for carrying out religious purposes and is currently being used for such purposes. If satisfied that the real property meets the criteria above and such not-forprofit organization would otherwise be entitled to such exemption, the assessor shall grant an exemption for the above-referenced tax years and the city of New York may cancel and annul any unpaid real property taxes that accrued on such property for the tax years when the property was held for the benefit of Bokharian Communities Center Inc., together with any interest accruing on such unpaid real property taxes.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08585-01-9
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.