What's happening
This bill allows the Town of Brookhaven to grant a retroactive property tax exemption to Maryhaven Center of Hope, Inc. for the 2016-2017 tax year.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a property tax exemption to be granted retroactively, this bill could open the door for other nonprofits who miss filing deadlines to seek similar relief in the future.
Financial impact for both the nonprofit and local government. If the exemption is granted, Maryhaven Center of Hope, Inc. could receive a refund of taxes, fines, and penalties already paid, potentially improving its financial stability but reducing revenue for the town and other taxing jurisdictions.
Highlights the importance of procedural flexibility. The bill underscores the willingness of local government and state law to make exceptions when a nonprofit’s mission or services are deemed valuable, potentially influencing how strictly deadlines are enforced in the future.
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Who cares
Maryhaven Center of Hope, Inc
The nonprofit could receive a property tax exemption for its 2 Piper Court property in East Patchogue on the 2016-2017 assessment rolls, with potential refunds and cancellation of unpaid taxes.
Town of Brookhaven assessor and Town Board
The bill would authorize the assessor to accept the exemption application as timely and grant it with Town Board approval if Maryhaven otherwise qualifies.
Applicable governing bodies and tax departments
If the exemption is granted, they would have discretion to refund taxes, fines and penalties paid and cancel taxes remaining unpaid.
Headline styles
Grant Maryhaven Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S5599A
- Ordered to third reading rules cal.506
- Rules report cal.506
- Reported
- Reported referred to rules
- Reported referred to ways and means
- Print number 7354a
- 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.
Exempt Maryhaven from Property Taxes
Signed by Governor · Sponsor Monica Martinez
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7354--A
2019-2020 Regular Sessions
IN ASSEMBLY
April 26, 2019
Introduced by M. of A. DeSTEFANO -- 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 authorizing the Town of Brookhaven to grant Maryhaven Center of Hope, Inc. of East Patchogue a 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 Brookhaven, County of Suffolk, is hereby authorized to accept from Maryhaven Center of Hope, Inc., a not-for-profit corporation, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law with respect to the 2016-2017 assessment rolls, for the parcel owned by such not-forprofit corporation which is located at 2 Piper Court, East Patchogue, Town of Brookhaven, County of Suffolk, otherwise known as Suffolk County tax map district 0200, section 977.70, block 03.00, lot 010.000. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such assessment rolls.
If satisfied that such corporation would otherwise be entitled to such exemption if such not-for-profit corporation has filed an application for exemption by the appropriate taxable status date, the assessor, upon approval of the Town of Brookhaven board, may grant exemption from taxation on such assessment rolls and make the appropriate corrections of the subject rolls. If exemptions are granted and such corporation, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax departments, in their sole discretion, shall provide for the refund of the taxes paid, along with any fines or penalties paid, and cancel taxes 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.
LBD11264-02-9
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.