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A7917Assembly2019-2020 SessionSame asS103

Retroactive Tax Exemption Approved

Official title

“Authorizes The New Horizon Counseling Center, Inc. to receive retroactive real property tax exempt status”

Sponsor Michaelle C. SolagesAD-22Affects Housing
Status
Assembly Floor Calendar
Impact
3/10
Low
Outcome
Companion signed

Bill progress

Signed via S103

What's happening

This bill allows The New Horizon Counseling Center, Inc. to apply retroactively for property tax exemption for 2016-2017 in Nassau County.

Why it matters

  1. Provides a potential financial reprieve for The New Horizon Counseling Center, Inc.,. allowing them to recover or avoid property tax payments for past years (2016–2017), which could free up resources for their programs and services.

  2. Sets a legislative precedent for retroactive tax exemptions. if approved, other nonprofits and organizations might seek similar relief, influencing future property tax exemption requests in Nassau County and beyond.

  3. Requires approval from both the Nassau County assessor and legislature,. meaning this is not an automatic exemption; it involves local government oversight and discretion, highlighting the importance of local governance in property tax issues.

  4. Allows for the refund and cancellation of previously paid or outstanding taxes, fines, or penalties,. which could impact local government revenues and budgeting for those tax years, potentially affecting funding for public services.

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Who cares

  • The New Horizon Counseling Center, Inc

    The bill would let the center seek retroactive property tax exemptions for its 40 East Merrick Road parcel for the 2016 and 2017 general tax years and the 2016–2017 school tax year.

  • Nassau County assessor and legislature

    The assessor could accept the late application and, if the center qualifies, correct the tax rolls with county legislative approval.

  • Applicable governing bodies and tax departments

    If the exemption is granted, they could choose to refund taxes paid and cancel unpaid taxes, fines, penalties, liens or interest.

Headline styles

Retroactive Tax Exemption Approved

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Michaelle C. Solages

Assembly Member · Assembly District 22

Chair, Local Governments

No co-sponsors yet.

History

  1. Substituted by S103A
  2. Ordered to third reading rules cal.520
  3. Rules report cal.520
  4. Reported
  5. Reported referred to rules
  6. Reported referred to ways and means
  7. Print number 7917b
  8. Amend and recommit to real property taxation
  9. Print number 7917a
  10. Amend and recommit to real property taxation
  11. 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.

S103Senate

Tax Break for Counseling Center

Signed by Governor · Sponsor Todd Kaminsky

Impact 3 · LowSigned into law

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

7917--B

2019-2020 Regular Sessions

IN ASSEMBLY

May 28, 2019

Introduced by M. of A. SOLAGES -- 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

AN ACT authorizing The New Horizon Counseling Center, Inc. to receive retroactive real property tax exempt status

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 New Horizon Counseling Center, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016 and the 2017 general tax years and the 2016-2017 school tax year, for the parcel conveyed to such organization, with such parcel being located at 40 East Merrick Road, in the village of Valley Stream, town of Hempstead, county of Nassau, otherwise known as Nassau county parcel ID section 37 block 103 lot group 16-25 and lot group 26-27. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll.

If satisfied that such organization would otherwise be entitled to such exemption if such organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature, may make appropriate correction 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.

LBD03453-04-9

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.