What's happening
This bill allows the Seventh Day Church of God of the Apostolic Faith to apply retroactively for real property tax exemption in Nassau County.
Why it matters
Provides a second chance for property tax relief. By allowing retroactive exemption applications, the bill acknowledges that religious organizations may miss filing deadlines for legitimate reasons, reducing the financial burden that could threaten their operations.
Highlights the discretionary power of local government. The assessor and county legislature are given authority to review and approve the exemption, which means the outcome is not automatic and depends on local decision-makers’ judgment.
Could set a precedent for future cases. Granting retroactive relief in this case may encourage other nonprofits or religious groups to seek similar exceptions, potentially leading to broader discussions about tax policy and equity for community organizations.
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Who cares
Headline styles
Restore Church Property Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.554
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.245
- Substituted for A2314
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 59–3
- Ordered to third reading cal.1341
- Committee discharged and committed to rules
- 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 for Church
Assembly Floor Calendar · Sponsor Michaelle C. Solages
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4330
2019-2020 Regular Sessions
IN SENATE
March 7, 2019
Introduced by Sen. KAMINSKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT authorizing Seventh Day Church of God of the Apostolic Faith 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 Seventh Day Church of God of the Apostolic Faith an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for a part of the 2016 general tax year, the 2017 general tax year and part of the 2016-2017 school tax year for the parcel conveyed to such organization, with such parcel being located at 825 West Merrick Road, in the village of Valley Stream, town of Hempstead, county of Nassau, otherwise known as Nassau county parcel ID section 37 block 645 lots 13 and 14. 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.
LBD05358-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act authorizing Seventh Day Church of God of the Apostolic Faith to receive retroactive real property tax exempt status
Purpose or general idea of bill
Authorizes the County of Nassau to grant a real property tax exemption to the Seventh Day Church of God of the Apostolic Faith
Summary of specific 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 Seventh Day Church of God of the Apostolic Faith in Valley Stream
Justification
The Seventh Day Church of God of the Apostolic Faith is a not-for-profit tax exempt organization that purchased property located in Nassau County at 825 West Merrick Road, Valley Stream, New York, 11580. The transfer of ownership took place in September of 2016 and an exemption was filed in a timely manner with the Nassau County Assessor. Although the exemption was granted in March of 2017, it was not granted retroactively to the date of purchase, therefore necessitating this legislation.
This legislation would provide the Seventh Day Church of God of the Apostolic Faith with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law beginning September of 2016 for the 2017 general tax and the 2016-2017 school tax.
Prior legislative history
2018- S8217 passed Senate
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.