What's happening
This bill allows the South Huntington Union Free School District to apply retroactively for a property tax exemption for 2018-2019.
Why it matters
Potential Financial Relief for the School District. Granting the exemption could result in a refund on property taxes already paid or cancelation of any unpaid taxes, fines, or interest, directly improving the district’s available funds for educational purposes.
Precedent for Retroactive Exemptions. Allowing a retroactive application may set a precedent for other public or nonprofit entities to seek similar exemptions when deadlines are missed, possibly affecting future tax roll stability and administrative processes.
Local Government Discretion. The bill gives significant discretion to local authorities (the assessor and tax department) in both granting the exemption and deciding on refunds or cancellations, which could lead to inconsistent outcomes or influence future local policy debates.
Impact on Municipal Revenue. If the exemption is granted, the town and county could lose a portion of anticipated property tax revenue for that year, which may impact local budgets or shift the tax burden elsewhere.
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Who cares
Headline styles
School Tax Exemption Application Allowed
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.403
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.494
- Substituted for A6468
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 58–3
- Advanced to third reading
- 2nd report cal.
- 1st report cal.386
Show 1 earlier action
- 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.
Let School Apply for Tax Break
Assembly Floor Calendar · Sponsor Steve Stern
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4161
2019-2020 Regular Sessions
IN SENATE
March 1, 2019
Introduced by Sen. GAUGHRAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to authorize the assessor of the town of Huntington, county of Suffolk, to accept from the South Huntington Union Free School District an application for exemption from real property taxes
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 Huntington, county of Suffolk, is hereby authorized to accept from South Huntington Union Free School District an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2018-2019 assessment roll, for the parcel owned by such organization located at 441 Oakwood road, Huntington Station within the town of Huntington, county of Suffolk, otherwise known as Suffolk county tax map, section 135, block 2, lot 6. 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 organization would otherwise be entitled to such exemption if such organization had acquired the property and filed an application by the appropriate taxable status date, the assessor may make appropriate corrections 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.
LBD09830-02-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize the assessor of the town of Hunt- ington, county of Suffolk, to accept from the South Huntington Union Free School District an application for exemption from real property taxes
Purpose or general idea of bill
To allow the South Huntington Union Free School District to file an application for exemption from real property taxes for property located in the town of Huntington, Suffolk County.
Summary of provisions
Section 1: Authorizes the assessor of the Town of Huntington, Suffolk County, to accept an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2018-2019 assessment roll for a parcel located 441 Oakwood Road, in the hamlet of Huntington Station within the town of Huntington.
Section 2: Sets the effective date.
Justification
This bill would allow for a retroactive real property tax exemption for a parcel owned by the South Huntington Union Free School District.
Prior legislative history
New bill.
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.