What's happening
This bill allows Patchogue Fire District to apply retroactively for a property tax exemption for certain years and properties.
Why it matters
Addresses fairness for local fire services. By allowing a retroactive exemption, the bill ensures the Patchogue Fire District does not bear an unintended financial burden due to a missed filing deadline, supporting the fiscal health of a critical emergency service provider.
Potential impact on local tax revenue. Granting the exemption and possible tax refund could reduce revenue for the Town of Brookhaven, potentially affecting municipal budgets or shifting the tax burden to other property owners.
Sets a precedent for handling missed deadlines. The bill could influence how future cases are treated when not-for-profits miss exemption deadlines, possibly encouraging other organizations to seek similar retroactive relief.
Empowers local discretion and oversight. The measure requires approval by both the town assessor and the town board, ensuring local officials have oversight and the ability to weigh community interests before granting exemptions or refunds.
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Who cares
Headline styles
Allow Patchogue Fire Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.267
- Delivered to governor
- Returned to assembly
- Passed senateVote 62–0
- 3rd reading cal.1840
- Substituted for S6585A
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.590
- Rules report cal.590
- Reported
Show 7 earlier actions
- Reported referred to rules
- Reported referred to ways and means
- Print number 4810b
- Amend and recommit to real property taxation
- Print number 4810a
- Amend and recommit 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.
Fire District Tax Exemption
Senate Floor Calendar · Sponsor Monica Martinez
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4810--B
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
Introduced by M. of A. GARBARINO -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee
AN ACT in relation to permitting Patchogue Fire District to file an application for a 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 Patchogue Fire District, a not-for-profit organization, an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2016-2017 and 2017-2018 assessment rolls, for parcels owned by such organization located in the town of Brookhaven located at 29 Jennings Avenue also known as district 0204, section 009.00, block 02.00, lot 012.000 and 25 Park Street also known as district 0204, section 017.00, block 4.00, lot 024.000 and a vacant lot on Park Street also known as district 0204, section 017.00, block 4.00, lot 025.000.
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 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 of Brookhaven town board may grant exemption from taxation with respect to the subject rolls and make appropriate correction to the subject rolls. If the exemption is granted and such not-for-profit corporation shall have paid any tax with regard to the subject rolls, the town of Brookhaven town board 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.
LBD08360-04-9
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.