What's happening
This bill allows Nassau County to accept a late property tax exemption application from Lubavitch of Old Westbury for specific tax years.
Why it matters
Ensures fairness for religious organizations. The bill provides Lubavitch of Old Westbury the same property tax exemption opportunities as other nonprofits, correcting issues caused by a missed filing deadline and supporting their continued community services.
Potential financial impact. Granting the exemption could result in a refund of previously paid taxes and the cancellation of any outstanding taxes, fines, or penalties on the property, directly affecting both the organization's finances and Nassau County's tax revenue for the specified years.
Sets a local precedent. By specifically authorizing a late exemption application, the bill could encourage other organizations to seek similar legislative remedies for missed deadlines, potentially increasing administrative workload and requests for local governments.
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Who cares
Headline styles
Tax Exemption for Synagogue
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 7
No co-sponsors yet.
History
- Signed chap.159
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.145
- Substituted for A10584
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 60–2
- Advanced to third reading
- 2nd report cal.
- 1st report cal.441
Show 10 earlier actions
- Referred to local government
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 58–3
- Advanced to third reading
- 2nd report cal.
- 1st report cal.389
- 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 Synagogue
Assembly Floor Calendar · Sponsor Edward Ra
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4670
2019-2020 Regular Sessions
IN SENATE
March 20, 2019
Introduced by Sen. KAPLAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, 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 county of Nassau is hereby authorized to accept from Lubavitch of Old Westbury, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law, with respect to the 2017-2018 and 2018-2019 assessment rolls, for the 2018 general tax year, the 2019 general tax year, and the 2018-2019 school tax year, for the parcel conveyed to such organization, with such parcel being located at 165 Bacon Road, in the village of Old Westbury, county of Nassau, otherwise known as Nassau county parcel ID section 19 block E lot 91. 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 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.
LBD10892-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to authorizing the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, an applica- tion for exemption from real property taxes
Purpose
This legislation would authorize the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, an application for exemption from real property taxes.
Summary of provisions
Section 1 authorizes the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, an application for exemption from real property taxes for the 2017-2018 and 2018-2019 assessment roles, for the 2018 general tax year, the 2019 general tax year, and the 2018-2019 school tax year for 165 Bacon Road in the village of Old Westbury.
Section 2 is the effective date.
Justification
Lubavitch of Old Westbury is a not-for profit tax exempt organization that purchased this property on August 31, 2018 for use as a synagogue. This transfer took place after the tax exempt status filing deadlines for the 2017/2018 and 2018/2019 years. As a result of being unable to file for property tax exemption for these years the synagogue was liable for more than a year of property taxes despite their not-for-profit status.
Legislative history
None.
Fiscal implications
None.
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.