What's happening
This bill allows the Unitarian Universalist Congregation of the Great South Bay Sayville to apply retroactively for a property tax exemption for 2016-2018 in Islip, New York.
Why it matters
Sets a precedent for retroactive tax relief. Allowing a religious or not-for-profit organization to apply for a property tax exemption after the usual deadline could encourage similar requests from other groups, potentially impacting how strictly tax deadlines are enforced in the future.
Financial impact on local government and services. If the exemption is granted and taxes are refunded or canceled, the Town of Islip may lose revenue it had already received or expected, which could affect budgeting for public services.
Reflects the importance of local discretion. The bill highlights local government authority, giving both the town assessor and the town board significant discretion in granting the exemption and any possible refunds, emphasizing local control over property tax matters.
Supports community organizations. By potentially relieving a local not-for-profit congregation of past tax burdens, the bill underscores legislative support for the financial stability of community-based religious and charitable organizations.
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Who cares
Headline styles
Allow Church Tax Exemption Application
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.268
- Delivered to governor
- Returned to assembly
- Passed senateVote 61–1
- 3rd reading cal.1636
- Substituted for S6460
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.128
- Rules report cal.128
- Reported
Show 3 earlier actions
- Reported referred to rules
- 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.
Allow Late Tax Exemption Filing
Senate Floor Calendar · Sponsor Monica Martinez
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4912
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
AN ACT in relation to permitting the Unitarian Universalist Congregation of the Great South Bay Sayville to file an application for a 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 Islip is hereby authorized to accept from the Unitarian Universalist Congregation of the Great South Bay Sayville, a not-for-profit organization, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016-2017 and 2017-2018 assessment rolls, for the parcel owned by such organization in the town of Islip located at 11 Collins Avenue in Sayville also known as district 0500, section 383.00, block 02.00, lot 001.00.
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 Islip upon approval by the town of Islip 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 Islip 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.
LBD08359-02-9
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.