What's happening
This bill allows the Northeastern Association of the Blind at Albany to apply retroactively for a real property tax exemption for 2018.
Why it matters
Provides financial relief to the Northeastern Association of the Blind at Albany by potentially refunding or canceling 2018 property taxes, penalties, and interest. , which could help the organization allocate more resources to its mission and services for the blind community.
Sets a precedent for retroactive tax exemption applications. , signaling to other nonprofits that legislative remedies may be available in cases where filing deadlines are missed due to exceptional circumstances.
Transfers discretionary authority to local government bodies (the assessor and the Common Council) to review and approve such exemptions. , reinforcing the role of local oversight and potentially encouraging thoughtful consideration of nonprofit needs in property tax matters.
Albany, before your first meeting.
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Who cares
Northeastern Association of the Blind at Albany, Inc
The bill would let the organization seek a property tax exemption for 301 Washington Avenue on the 2018 assessment roll, potentially securing refunds and cancellation of unpaid taxes and related charges.
City of Albany assessor
The bill would authorize the assessor to accept the application as timely and grant an exemption if eligibility requirements are met and the Common Council approves.
City of Albany Common Council
The council would have approval authority over any exemption granted under the bill.
Albany governing body or tax department
If an exemption is granted, the bill would give these officials discretion to refund taxes paid and cancel unpaid taxes, fines, penalties, interest or tax liens.
Headline styles
Tax Break for Blind Association
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 108
No co-sponsors yet.
History
- Substituted by S5235
- Advanced to third reading cal.548
- Reported
- 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.
Grant Tax Break to Blind Association
Signed by Governor · Sponsor Neil D. Breslin
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7327
2019-2020 Regular Sessions
IN ASSEMBLY
April 23, 2019
Introduced by M. of A. McDONALD -- read once and referred to the Committee on Real Property Taxation
AN ACT in relation to permitting the Northeastern Association of the Blind at Albany, Inc. 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 City of Albany is hereby authorized to accept from the Northeastern Association of the Blind at Albany, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 assessment roll, for the parcel located in the City of Albany at 301 Washington Avenue, otherwise known as Albany county tax map section 65.71, block 3, lot 41. If accepted, the application shall be reviewed as if it had been received on or before the taxable status dates established for such roll. If satisfied that such organization would otherwise be entitled to such exemption if such organization had acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the City of Albany Common Council, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such organization therefore shall have paid any tax with respect to the subject roll, 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.
LBD11252-01-9
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.