What's happening
This bill allows The New Horizon Counseling Center, Inc. to apply retroactively for property tax exemption for certain past years.
Why it matters
Sets a precedent for retroactive tax relief. This bill would allow a specific nonprofit to seek property tax exemption for years in the past, which could encourage other organizations to request similar retroactive considerations if they miss deadlines.
Potential financial impact on local government. If approved, Nassau County may need to refund already-collected taxes or forgo expected revenue, affecting county and school budgets for the specified years.
Highlights bureaucratic flexibility. The bill gives the county legislature and assessor discretionary authority to correct tax rolls and issue refunds, demonstrating a willingness to accommodate administrative or filing errors for nonprofits providing community services.
Reflects legislative support for mental health services. By facilitating possible tax relief for a counseling center, the bill underscores the value state lawmakers place on supporting organizations that provide mental health and counseling services.
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Who cares
Headline styles
Tax Break for Counseling Center
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.508
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.520
- Substituted for A7917B
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 59–3
- Ordered to third reading cal.1330
- Committee discharged and committed to rules
- Print number 103a
Show 2 earlier actions
- Amend and recommit to local government
- Referred to local government
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 Approved
Assembly Floor Calendar · Sponsor Michaelle C. Solages
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
103--A
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. KAMINSKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -committee discharged, bill amended, 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.
LBD03453-05-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act authorizing The New Horizon Counseling Center, Inc. to receive retroactive real property tax exempt status
Purpose
Authorizes the County of Nassau to grant a real property tax exemption to The New Horizon Counseling Center, Inc.
Summary of provisions
Section 420-a of the real property tax law is amended to authorize the County of Nassau to accept a retroactive application for real property tax exemption for the parsonage property owned by The New Horizon Coun- seling Center, Inc. in Valley Stream
Justification
The New Horizon Counseling Center, Inc. is a not-for-profit tax exempt organization that purchased property located in Nassau County at 40 East Merrick Road, Valley Stream, New York, 11580. The transfer of ownership took place in February of 2016 and an exemption was filed in a timely manner with the Nassau County Assessor. Although the exemption was granted in August of 2017, it was not granted retroactively to the date of purchase, therefore necessitating this legislation.
This legislation would provide The New Horizon Counseling Center, Inc. with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law beginning February of 2016 for the 2016 general tax, the 2017 general tax,the 2016-2017 village tax,and the 2016-2017 school tax.
Legislative history
New bill
Fiscal implications
The specific pro-rata amount of the tax return will be calculated by the Nassau County Assessor's Office
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.