What's happening
This bill allows Chabad of Hewlett Jewish Center Inc. to apply retroactively for a property tax exemption in Nassau County.
Why it matters
Creates a special exception for a single organization. This bill specifically allows Chabad of Hewlett Jewish Center Inc. to apply for a property tax exemption after the usual application deadline, highlighting how state legislatures sometimes intervene on a case-by-case basis for nonprofits that miss deadlines.
Potential financial impact for both the organization and local government. If the exemption is granted, the organization might receive a refund for taxes already paid and have unpaid taxes or penalties canceled, potentially reducing revenue for Nassau County and setting a precedent for similar requests from other organizations.
Emphasizes the importance of compliance with administrative deadlines. The bill underscores how significant missed paperwork can be for nonprofits, as tax status often affects their financial sustainability, and how legislative remedies may be sought when routine administrative processes fail.
Demonstrates legislative flexibility in property tax law. By allowing retroactive application and possible refunds, the bill shows that state and local governments can exercise discretion in granting tax relief, especially to charitable or religious organizations, which may influence future policymaking on tax exemptions.
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Who cares
Headline styles
Retroactive Tax Break for Chabad
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
105
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
AN ACT in relation to permitting Chabad of Hewlett Jewish Center Inc. to file an application for certain real property tax exemptions
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 Chabad of Hewlett Jewish Center Inc., an application for exemptions from real property taxes pursuant to section 420-a of the real property tax law from December 1, 2013 for the full 2013-2014 assessment roll with respect to the 2013-2014 school tax and the 2013-2014 assessment roll with respect to the 2014 general tax for the property owned by such not-for-profit entity which is located at 44 Everit Avenue in the hamlet of Hewlett, town of Hempstead, county of Nassau. 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 not-for-profit organization would otherwise be entitled to such exemptions if such not-for-profit organization had filed an application for exemptions by the appropriate taxable status dates, the assessor, upon approval by the Nassau county legislature may make appropriate correction to the subject rolls. If such exemptions are granted and such organization, therefore, shall have paid any taxes 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.
LBD03422-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to permitting Chabad of Hewlett Jewish Center Inc. to file an application for certain real property tax exemptions
Purpose
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 exemptions from Chabad of Hewlett Jewish Center, Inc.
Summary of provisions
Section 1 authorizes the Nassau County Assessor to accept an application from Chabad of Hewlett Jewish Center, Inc. for retroactive exemptions from real property tax for the 2013/14 school tax and the 2014 general tax.
Justification
Chabad of Hewlett Jewish Center, Inc. is a not-for-profit tax exempt organization that owns property located at 44 Everit Avenue in Hewlett, New York, Nassau County. The property was purchased in December of 2013 for use as a synagogue. Unfortunately, the transfer of the property took place after the tax exempt status filing deadline for the 2013/14 tax years. Although Chabad of Hewlett Jewish Center filed a timely applica- tion for tax exemption with the Nassau County Assessor for the 2014/15 tax year, they have been liable for six months of property taxes, despite their exempt not-for-profit status.
In order to preserve the community's organization for the use by its residents, Chabad of Hewlett Jewish Center needs the requested relief from real property taxes.
Legislative history
S5818 -2017/2018
Fiscal implications
The specific pro-rata amount of tax refund will be calculated by the Nassau County Assessor's Office.
Effective date
Immediate.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.