What's happening
This bill allows the Village of Upper Nyack to apply retroactively for a property tax exemption for 2017 and 2018.
Why it matters
Addresses a missed deadline. The bill allows the Village of Upper Nyack to apply for a tax exemption for prior years (2017 and 2018) even though the normal filing deadline has passed, which could set a precedent for other municipalities or organizations seeking relief from missed administrative deadlines.
Potential financial impact. If the exemption is granted, the village could receive a refund on taxes already paid and relief from any outstanding taxes, fines, or penalties for those years, directly affecting local government revenues and the village’s budget.
Requires local approval and oversight. The bill gives authority to both the town assessor and the town board to review and approve the exemption retroactively, introducing a layer of local discretion in the process and ensuring oversight rather than automatic approval.
Highlights flexibility in tax law. This measure demonstrates the state’s ability to intervene and override existing property tax procedures in special cases, which may be relevant for other municipalities or property owners facing similar issues.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Allow Upper Nyack Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.282
- Delivered to governor
- Returned to assembly
- Passed senateVote 58–4
- 3rd reading cal.1563
- Substituted for S5634
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.167
- Rules report cal.167
- Reported
Show 3 earlier actions
- 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.
Allow Upper Nyack Tax Exemption
Senate Floor Calendar · Sponsor David Carlucci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7433
2019-2020 Regular Sessions
IN ASSEMBLY
May 3, 2019
Introduced by M. of A. ZEBROWSKI -- read once and referred to the Committee on Real Property Taxation
AN ACT in relation to permitting the Village of Upper Nyack 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 town of Clarkstown, county of Rockland, is hereby authorized to accept from the Village of Upper Nyack, an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2017 and 2018 assessment roll, for the parcel owned by such organization located at 626 North Broadway, in the village of Upper Nyack within the town of Clarkstown, county of Rockland, otherwise known as Rockland county tax map, section 60.5, block 2, lot 27. 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, upon approval by the town board, 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.
LBD11373-01-9
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.