What's happening
This bill allows Yeshiva Shaar Ephraim of Monsey to retroactively apply for a property tax exemption for the 2016 assessment.
Why it matters
Corrects a paperwork error. By allowing a late exemption application, the bill acknowledges that administrative oversights shouldn’t permanently penalize nonprofits, especially if they would have qualified for the exemption originally.
Potential refund of taxes paid. If the exemption is approved, the yeshiva could receive a refund for property taxes already paid for 2016, which could free up resources for its educational mission.
Sets a precedent for similar cases. This action could encourage other nonprofits to seek legislative remedies for missed deadlines, potentially leading to more requests for retroactive tax relief in the future.
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Who cares
Yeshiva Shaar Ephraim of Monsey, Inc
The bill would let the nonprofit seek a retroactive property tax exemption for its parcel at 178 Maple Avenue on the 2016 assessment roll.
Town of Ramapo assessor and town board
The assessor could accept and review the late application and, with town board approval, grant the exemption and correct the assessment roll if the nonprofit qualifies.
Governing body or tax department
If the 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 Break for Yeshiva
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S6429A
- Ordered to third reading rules cal.564
- Rules report cal.564
- Reported
- Reported referred to rules
- Reported referred to ways and means
- Print number 8265a
- 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 Yeshiva
Signed by Governor · Sponsor David Carlucci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8265--A
2019-2020 Regular Sessions
IN ASSEMBLY
June 11, 2019
Introduced by M. of A. BRABENEC -- 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 Yeshiva Shaar Ephraim of Monsey to file an application for a retroactive 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 Ramapo, county of Rockland, is hereby authorized to accept from Yeshiva Shaar Ephraim of Monsey, Inc., a notfor-profit organization, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016 assessment roll, for a parcel owned by such organization located at 178 Maple Avenue in the town of Ramapo, Rockland County, otherwise known as Rockland county tax map section 56.08, block 3, lot 57. If accepted, such 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 non-profit would otherwise be entitled to such exemption if such non-profit had filed an application for exemption by the appropriate taxable status dates, the assessor, upon approval of the town board of Ramapo, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such non-profit therefor 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.
LBD13280-02-9
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.