What's happening
This bill allows the Town of Brookhaven to grant The Jackey Foundation a retroactive property tax exemption for 2016-2018.
Why it matters
Addresses equity for nonprofits. By allowing a retroactive exemption, the bill recognizes that qualified nonprofits like The Jackey Foundation might miss filing deadlines, and offers a way to correct that, potentially helping other organizations in similar situations.
Financial impact on local government. If the exemption is granted and taxes already paid are refunded, Brookhaven and relevant tax authorities may see decreased revenue for the 2016-2018 period, which could impact budgets or require adjustments.
Community benefit consideration. The Jackey Foundation’s eligibility for exemption under section 420-a suggests its property is used for charitable purposes, so the exemption could encourage continued or expanded nonprofit activity at the site, potentially benefitting the local community.
Precedent for case-by-case relief. The bill requires both assessor and town board approval, highlighting a process for individualized legislative relief rather than automatic or broad policy change, which could influence future requests from other organizations.
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Who cares
Headline styles
Property Tax Exemption for Charity
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.370
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.281
- Substituted for A7398A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 62–0
- Ordered to third reading cal.1433
- Committee discharged and committed to rules
- Print number 5467a
Show 2 earlier actions
- Amend and recommit to local government
- 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.
Allow Property Tax Exemption
Assembly Floor Calendar · Sponsor Fred Thiele
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 5467--A A. 7398--A
2019-2020 Regular Sessions
SENATE - ASSEMBLY
May 1, 2019
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the assessor of the town of Brookhaven, county of Suffolk, to accept from The Jackey Foundation, 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 Brookhaven, county of Suffolk is hereby authorized to accept from The Jackey Foundation, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law, with respect to the 2016-2017 and 2017-2018 assessment rolls, for the parcel owned by such organization, with such parcel being located at 567 Montauk Highway, East Moriches, New York, in the town of Brookhaven, county of Suffolk, otherwise known as Suffolk county tax map district 0200 section 860 block 1 lot 37. 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 town board of the town of Brookhaven, 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11338-02-9
S. 5467--A 2 A. 7398--A
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.
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 town of Brookhaven, county of Suffolk, to accept from The Jackey Founda- tion, an application for exemption from real property taxes
Purpose
To authorize the Jackey Foundation to file an application for exemption from real property taxes for a certain parcel of land located in the town of Brookhaven.
Summary of provisions
Section 1. Authorizes the town of Brookhaven, county of Suffolk, to accept from the Jackey Foundation, a not-for-profit organization, an application for an exemption from real property taxes for the parcel owned by such entity at 567 Montauk Highway, East Moriches, New York in the town of Brookhaven, county of Suffolk.
Justification
The Jackey Foundation was incorporated in October 10, 2006 and was designated with 501C(3) status from the Internal Revenue Service effec- tive from its date of incorporation. On November 1, 2014, the foundation acquired by deed, property located at 567 Montauk Highway, East Morich- es, New York. The site is being used for a church.
The foundation was qualified to apply for a property tax exemption under section 420-a of the real property tax law at the time of purchase. However, due to the timing of the closing and further misunderstanding, the foundation failed to properly file an application for exemption for 2016-17 and 2017-18 tax years. This legislation would allow the assessor to accept and act on an application for those tax years.
Exemptions for 2018-2019 and 2019-20 have been timely sought and granted by the Brookhaven assessor.
Legislative history
New bill.
Fiscal implications
None to the State.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.