What's happening
This bill allows the Town of Huntington assessor to accept a late property tax exemption application from South Huntington Union Free School District for the 2018-2019 assessment roll.
Why it matters
Addresses an administrative oversight. The bill specifically allows for a late property tax exemption application due to a missed deadline, highlighting how minor procedural errors can have significant financial impacts on public entities like school districts.
Potential financial relief for the school district. If the exemption is granted, the South Huntington Union Free School District could receive a refund for taxes already paid and have unpaid taxes, penalties, or interest canceled, directly benefiting its budget and freeing up resources for educational purposes.
Sets a precedent for similar cases. Authorizing this exception may influence future legislative or administrative actions for other nonprofits or public entities that miss filing deadlines, raising questions about consistency and fairness in property tax administration.
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Who cares
Headline styles
Let School Apply for Tax Break
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S4161
- Ordered to third reading rules cal.494
- Rules report cal.494
- Reported
- 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.
School Tax Exemption Application Allowed
Signed by Governor · Sponsor Jim Gaughran
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6468
2019-2020 Regular Sessions
IN ASSEMBLY
March 7, 2019
Introduced by M. of A. STERN -- read once and referred to the Committee on Real Property Taxation
AN ACT to authorize the assessor of the town of Huntington, county of Suffolk, to accept from the South Huntington Union Free School District 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 Huntington, county of Suffolk, is hereby authorized to accept from South Huntington Union Free School District an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2018-2019 assessment roll, for the parcel owned by such organization located at 441 Oakwood road, Huntington Station within the town of Huntington, county of Suffolk, otherwise known as Suffolk county tax map, section 135, block 2, lot 6. 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 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.
LBD09830-02-9
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.