What's happening
This bill allows the Town of Babylon to grant a retroactive property tax exemption to Ahmadiyya Movement In Islam, Inc. for the 2018-2019 assessment period.
Why it matters
Allows a retroactive tax exemption. This bill gives Ahmadiyya Movement In Islam, Inc. the chance to apply for a property tax exemption for a previous assessment year (2018-2019), which is usually not permitted after the deadline has passed.
Potential refund and cancellation of penalties. If the exemption is granted, the organization could receive a refund for taxes, fines, or penalties already paid for that year, and any outstanding taxes for that period could be canceled.
Sets a precedent for local discretion. The bill highlights the authority of local government bodies (the assessor and the town board) to make exceptions to property tax rules, potentially influencing how similar cases are handled in the future for other nonprofits or religious organizations.
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Who cares
Headline styles
Grant Babylon Mosque Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 8
No co-sponsors yet.
History
- Signed chap.518
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.497
- Substituted for A6659A
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 58–3
- Advanced to third reading
- Amended 4758a
- 2nd report cal.
Show 2 earlier actions
- 1st report cal.936
- 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.
Babylon Mosque Tax Exemption
Assembly Floor Calendar · Sponsor Kimberly Jean-Pierre
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4758--A Cal. No. 936
2019-2020 Regular Sessions
IN SENATE
March 22, 2019
Introduced by Sen. BROOKS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -reported favorably from said committee, ordered to first and second report, amended on second report, ordered to a third reading, and to be reprinted as amended, retaining its place in the order of third reading
AN ACT in relation to authorizing the Town of Babylon to be able to grant Ahmadiyya Movement In Islam, Inc. of Amityville a property tax exemption
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 Babylon, County of Suffolk, is hereby authorized to accept from Ahmadiyya Movement In Islam, Inc., a not-forprofit corporation, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law with respect to the 2018-2019 assessment rolls, for the parcel owned by such not-for-profit corporation which is located at 64 Union Avenue, Amityville, Town of Babylon, County of Suffolk, otherwise known as Suffolk county tax map district 0101, section 005.00, block 03.00, lot 019.000. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such assessment rolls.
If satisfied that such corporation would otherwise be entitled to such exemption if such not-for-profit corporation has filed an application for exemption by the appropriate taxable status date, the assessor, upon approval of the Town of Babylon board, 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, along with any fines or penalties 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.
LBD10591-03-9
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 Town of Babylon to be able to grant Ahmadiyya Movement In Islam, Inc. of Amityville a property tax exemption
Purpose or general idea of bill
Allowing a real property tax exemption for Ahmadiyya Movement In Islam, Inc.
Summary of provisions
Section 1: Authorizes the assessor of the Town of Babylon, County of Suffolk to accept from Ahmadiyya Movement In Islam, Inc., a not-for-pro- fit corporation, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law with respect to the 2018-19 assessment rolls, for the parcel owned by such not-for-pro- fit corporation which is located at 64 Union Avenue, Amityville, Town of Babylon, County of Suffolk.
Justification
Ahmadiyya Movement In Islam, Inc. has received property tax exemptions for several years. The not-for-profit's application for a real property tax exemption was denied for the tax year 2018 because the filing dead- line was missed by a few days. This legislation would authorize the Town of Babylon to grant Ahmadiyya Movement In Islam, Inc. its property tax exemption.
Prior legislative history
New bill.
Fiscal implications for state and local governments
To be determined.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.