What's happening
This bill allows Immanuel Evangelical Lutheran Church to retroactively apply for a property tax exemption in Mount Vernon.
Why it matters
Retroactive tax relief for the church could set a precedent. for how New York handles late exemption applications from nonprofits, potentially encouraging other organizations to seek similar retroactive treatment if they miss deadlines.
Financial impact on local government. If the exemption is granted and taxes are refunded or canceled, Mount Vernon could lose revenue it had previously collected or expected from this property, which might affect local budgets or services.
Highlights the importance of procedural flexibility. The bill recognizes that technicalities—like missing a filing deadline—should not necessarily override the substantive qualification for a property tax exemption, especially for organizations serving public or charitable purposes.
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Who cares
Headline styles
Allow Church Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred 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.
Church Tax Exemption Application Allowed
In Assembly Committee · Real Property Taxation · Sponsor J. Gary Pretlow
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2572
2019-2020 Regular Sessions
IN SENATE
January 28, 2019
Introduced by Sen. BAILEY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding the provisions of any other law, the assessor of the city of Mount Vernon is hereby authorized to accept from the Immanuel Evangelical Lutheran Church an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2009 city assessment roll and the 2010-2011 school assessment roll, for the parcel located at 17 East Grand Street in the city of Mount Vernon. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. If satisfied that the Immanuel Evangelical Lutheran Church (i) acquired title to the property for which it seeks exemption in March 2009 and (ii) would otherwise be entitled to such exemption if such corporation filed an application for the exemption on or before the appropriate taxable status dates, the assessor, upon approval by the city council of the city of Mount Vernon may grant exemption from taxation on such assessment rolls and make the appropriate corrections of the subject rolls. If exemptions are granted and such corporation, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax departments, in their sole discretion, shall provide for the refund of the taxes paid and cancel taxes 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.
LBD05609-01-9
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 the Immanuel Evangel- ical Lutheran Church to file an application for a real property tax exemption
Purpose
To allow the Immanuel Evangelical Lutheran Church to retroactively apply for tax exemptions.
Summary of provisions
Section 1. Allow for an exemption from real property taxes pursuant to section 420-a of the real property tax law.
Section 2. Effective Date.
Justification
The property was entitled to the Non-Profit Organization-tax exemption status in prior years, but failure to reapply in a timely matter resulted in the removal/cancellation of the exemption for part of 2009 City Assessment roll and 2010/11 School Assessment roll. However the City of Mount Vernon has adopted a resolution to allow the church to retroactively seek an exemption for the 2009 City assessment year and for the 2010/11 School Assessment roll. This would also help the church to continue its status as a Non-Profit Organization, which would auto- matically make them a tax exempt Organization. This would insure that they reapply according to the deadlines established by the City to reap- ply for such tax exemptions in the future.
Legislative history
2017-10: SS896/A/7394(Pretlow) - Delivered to Assembly, Referred to Property Taxation
Fiscal implications
None to the state
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.