What's happening
This bill allows Konbit Neg Lakay Inc. to apply retroactively for a property tax exemption for the 2016-2017 roll.
Why it matters
Addresses missed deadlines for nonprofit tax relief. By permitting a late application, the bill acknowledges that nonprofits can sometimes miss technical deadlines, and offers a path for retroactive correction, which can be crucial for their financial stability.
Potential for refund and debt cancellation. If approved, Konbit Neg Lakay Inc. could receive a refund for taxes already paid and have any outstanding taxes, penalties, or liens canceled, freeing up resources that could be used for their community services.
Sets a precedent for local discretion. The bill gives the Town Board and tax authorities explicit discretion to approve the exemption and any refunds, highlighting local control in property tax matters for charitable organizations.
Reflects legislative support for community organizations. Passing such a bill signals legislative willingness to support and accommodate nonprofits that provide social, educational, or cultural services, especially when procedural errors would otherwise cause financial harm.
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Who cares
Headline styles
Allow Tax Exemption Application
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
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.
Tax Exemption for Nonprofit Property
In Assembly Committee · Real Property Taxation · Sponsor Ellen C. Jaffee
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3555
2019-2020 Regular Sessions
IN SENATE
February 8, 2019
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to authorize Konbit Neg Lakay Inc. of Spring Valley 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 Town of Ramapo is hereby authorized to accept from Konbit Neg Lakay Inc. of Spring Valley an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016-2017 assessment roll, for the parcel located in the Town of Ramapo at 16 E. Church Street, otherwise known as Rockland county tax map section 57.39, block 2, lot 32. If accepted, the 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 school would otherwise be entitled to such exemption if such school had acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by 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 school therefore 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.
LBD09491-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize Konbit Neg Lakay Inc. of Spring Valley to file an application for certain real property tax exemptions
Purpose or general idea of bill
To authorize Konbit Neg Lakay.Inc. of Spring Valley to apply for a real property tax exemption for certain property in the Town of Ramapo, coun- ty of Rockland.
Summary of specific provisions
Section 1 authorizes the Town of Ramapo, county of Rockland, to accept from Konbit Neg Lakay Inc. of Spring Valley an application for exemption from real property taxes.
Section 2 provides for an immediate effective date.
Justification
Konbit Neg Lakay Inc. is a Board of Immigration of Appeals recognized organization. They have been serving the residents of Rockland County for 30 years in response to the critical need of the Immigrant popu- lation of Rockland by providing them with immigration services, such as free citizenship preparation classes as well as classes in English for speakers of other languages (ESOL).
Fiscal implication
None
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.