What's happening
This bill allows Iglesia La Luz Del Mundo, Inc. to apply retroactively for real property tax exemptions for specified tax years.
Why it matters
Provides a special exception for a specific religious organization. this bill bypasses standard deadlines, allowing Iglesia La Luz Del Mundo, Inc. a unique second chance to apply for property tax exemption they missed, which is not typically granted to other groups.
Potentially results in financial relief and reimbursement. if approved, the church could receive refunds for property taxes already paid for the 2017-2018 and 2018 tax years, and any unpaid taxes, fines, or penalties could be canceled, directly impacting the organization's finances.
Sets a precedent for legislative intervention in local tax matters. by allowing retroactive applications and legislative correction of tax rolls, the bill could encourage other nonprofits to seek similar exceptions, potentially complicating local tax administration and fairness.
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Who cares
Headline styles
Let Church Apply for Tax Break
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- Substituted by S7334
- Ordered to third reading cal.193
- Returned to assembly
- Died in senate
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.491
- Rules report cal.491
- Reported
- Reported referred to rules
- Reported referred to ways and means
Show 3 earlier actions
- Print number 5061a
- 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.
Church Tax Exemption Application Allowed
Signed by Governor · Sponsor Kevin Thomas
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5061--A
2019-2020 Regular Sessions
IN ASSEMBLY
February 7, 2019
Introduced by M. of A. RAYNOR -- Multi-Sponsored by -- M. of A. M. L. MILLER -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT in relation to permitting Iglesia La Luz Del Mundo, Inc, to file an application for certain real property tax exemptions
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 county of Nassau, is hereby authorized to accept from the Iglesia La Luz Del Mundo, Inc, an application for exemption from the real property taxes pursuant to section 420-a of the real property tax law with respect to the 2017-2018 school taxes and the 2018 general tax roll for the parcels conveyed to such not-for-profit organization located in the town of Hempstead at 890 Front Street, Uniondale, otherwise known as PARCEL ID: section 34, block 489, lot 416. 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 organization would otherwise be entitled to such exemption if such not-for-profit organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature may make appropriate correction to the subject roll. If such exemption is granted and such not-for-profit organization, therefore, shall have paid any taxes with respect to the subject roll, 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.
LBD08952-03-9
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.