What's happening
This bill allows Beth El Synagogue Center to apply retroactively for a property tax exemption in New Rochelle for 2019-2020.
Why it matters
Provides a second chance for Beth El Synagogue Center to obtain a property tax exemption they missed due to a late application. , which can have significant financial implications for the organization’s operating budget and charitable activities.
Sets a precedent for local governments to exercise flexibility in handling exemption applications for non-profits. , potentially benefiting other organizations that miss deadlines due to clerical errors or misunderstandings.
Allows the city council and tax authorities discretion to refund taxes already paid and cancel any related fines or penalties. , which could relieve the synagogue of unexpected financial burdens and administrative complications.
Highlights the importance of legislative intervention in specific local matters. , demonstrating how state laws can directly impact community institutions and their ability to fulfill their missions.
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Who cares
Headline styles
Let Synagogue Apply Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Substituted by S7359
- Rules report cal.129
- Reported
- Reported referred to rules
- Reference changed to ways and means
- Referred 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.
Synagogue Tax Exemption Application
Signed by Governor · Sponsor Andrea Stewart-Cousins
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8607
2019-2020 Regular Sessions
IN ASSEMBLY
October 2, 2019
Introduced by M. of A. PAULIN, OTIS -- read once and referred to the Committee on Real Property Taxation
AN ACT authorizing Beth El Synagogue Center to file an application for 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 city of New Rochelle, in the county of Westchester, is hereby authorized to accept from Beth El Synagogue Center, a not-forprofit organization, an application for exemption from real property taxes pursuant to section 462 of the real property tax law for a portion of the 2019--2020 assessment roll, for the parcel located at 68 Old Orchard Road in the city of New Rochelle. 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 Beth El Synagogue Center would otherwise be entitled to such exemption if the organization had filed an application for such exemption on or before the appropriate taxable status date, the assessor of the city of New Rochelle, upon approval by the city council of the city of New Rochelle, may grant exemption from taxation with respect to a portion of the subject roll and make the appropriate correction to the subject roll. If the exemption is granted and such not-for-profit corporation shall have paid any tax with respect to the subject roll, the applicable governing body or tax department may in its sole discretion, provide for the refund of those taxes paid and cancel 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.
LBD13789-01-9
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.