What's happening
This bill allows the Northeastern Association of the Blind at Albany, Inc. to apply retroactively for a real property tax exemption for 2018.
Why it matters
Provides financial relief for a local nonprofit. By allowing the Northeastern Association of the Blind at Albany, Inc. to retroactively apply for a property tax exemption, the bill could free up resources for the organization’s mission, helping them allocate more funds to services for blind and visually impaired individuals.
Sets a precedent for retroactive exemptions. Granting an exemption after the standard deadline could encourage other nonprofits to seek similar legislative remedies, potentially influencing how strictly deadlines are enforced and how exceptions are handled.
Involves local government discretion. The Common Council and local tax authorities retain the ability to approve the exemption and any related refunds, ensuring local oversight on the fiscal impact and accountability in the process.
Could result in refunds and cancellation of penalties. If the exemption is granted, not only would future taxes be affected, but the organization could also receive a refund for taxes already paid and have any outstanding fines or liens canceled, directly impacting the nonprofit’s financial stability.
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Who cares
Headline styles
Grant Tax Break to Blind Association
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.563
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading cal.548
- Substituted for A7327
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 58–2
- Advanced to third reading
- 2nd report cal.
- 1st report cal.577
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.
Tax Break for Blind Association
Assembly Floor Calendar · Sponsor John T. McDonald III
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5235
2019-2020 Regular Sessions
IN SENATE
April 17, 2019
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to permitting the Northeastern Association of the Blind at Albany, Inc. to file an application for a real 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 City of Albany is hereby authorized to accept from the Northeastern Association of the Blind at Albany, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 assessment roll, for the parcel located in the City of Albany at 301 Washington Avenue, otherwise known as Albany county tax map section 65.71, block 3, lot 41. 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 organization would otherwise be entitled to such exemption if such organization had acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the City of Albany Common Council, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such organization 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.
LBD11252-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to permitting the Northeastern Association of the Blind at Albany, Inc. to file an application for a real property tax exemption
Purpose or general idea of bill
To authorize the Northeastern Association of the Blind at Albany, Inc. to apply for a real property tax exemption for certain property in the City of Albany, county of Albany.
Summary of specific provisions
Section 1 authorizes the City of Albany, county of Albany, to accept from Northeastern Association of the Blind at Albany, Inc. an applica- tion for exemption from real property taxes.
Section 2 provides for an immediate effective date.
Justification
Northeastern Association of the Blind at Albany, Inc. is a not-for-pro- fit organization serving the residents of the City of Albany and its surrounding areas. 301 Washington Avenue is the organizations main facility where they provide various services to the visually impaired. The organization meets all of the criteria of receiving a real property tax exemption pursuant to RPTL § 420-a.
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.