What's happening
This bill allows Nassau County to grant the First Reformed Church of Jamaica a retroactive property tax exemption for specific years.
Why it matters
Provides a rare, retroactive legal remedy. The bill allows the First Reformed Church of Jamaica to apply for a property tax exemption for past years (2016-2018), something normally prohibited by law—potentially setting a precedent for similar cases seeking relief for missed filing deadlines.
Financial implications for both church and county. If approved, the church could receive refunds or cancellation of past taxes, fines, and penalties, relieving a significant financial burden; however, this also means Nassau County would forgo tax revenue it had previously collected or expected to collect.
Highlights the importance of procedural flexibility. This special legislative intervention underscores both the rigidity and complexity of property tax exemption processes for nonprofits, and the capacity of the legislature to provide tailored solutions when procedural errors threaten organizational stability or community services.
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Who cares
First Reformed Church of Jamaica
The bill would let the church seek retroactive exemptions for its property at 880 Ossipee Court in West Hempstead for 2016–2017 and 2017–2018 school taxes and 2016, 2017 and 2018 general taxes.
Nassau County assessor
The bill would authorize the assessor to accept the late application, review its eligibility as if timely filed and grant exemptions with county legislative approval.
Nassau County Legislature
Its approval would be required before the assessor could grant the retroactive exemptions and correct the tax rolls.
Governing body or tax department
If an exemption is granted, the bill would give these authorities discretion to refund taxes paid and cancel unpaid taxes, fines, penalties, interest or tax liens.
Headline styles
Retroactive Tax Exemption for Church
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S6508A
- Rules report cal.687
- Reported
- Reported referred to rules
- Reference changed to ways and means
- Print number 6923c
- Amend and recommit to real property taxation
- Print number 6923b
- Amend and recommit to real property taxation
- Print number 6923a
- 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.
Retroactive Tax Exemption for Church
Signed by Governor · Sponsor Leroy Comrie
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6923--C
2019-2020 Regular Sessions
IN ASSEMBLY
March 27, 2019
Introduced by M. of A. RAYNOR -- 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 -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee
AN ACT to authorize the assessor of the county of Nassau to accept a retroactive application for exemption from real property taxes from the First Reformed Church of Jamaica
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 First Reformed Church of Jamaica an application for exemption from real property taxes pursuant to sections 420-a and 462 of the real property tax law for all the 2016-2017 and 2017-2018 school taxes, and all of the 2016, 2017 and 2018 general taxes for the parcel, located in the town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise known as: section 35, block 650, lot 6. If accepted, such application shall be reviewed as if it had been received on or before the taxable status dates established for such rolls. If satisfied that such church would otherwise be entitled to such exemption if such church had filed an application for exemption by the appropriate taxable status dates, the assessor, upon approval of the Nassau county legislature, may grant exemption from all taxation and make appropriate corrections to the subject rolls. If such exemption is granted and such church therefore shall have paid any tax with respect to the subject rolls, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel any taxes, fines, penalties, interest or tax liens 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.
LBD08494-09-9
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.