What's happening
This bill allows the Town of Brookhaven to grant a retroactive property tax exemption to Maryhaven Center of Hope, Inc. for 2016-2017.
Why it matters
Addresses missed deadlines for tax exemption applications. By allowing the Maryhaven Center of Hope to submit a late application for a property tax exemption, the bill acknowledges that administrative oversights or timing errors by nonprofits shouldn’t necessarily disqualify them from tax relief intended for their mission.
Potential refund and penalty relief. If the exemption is granted, the organization could receive a refund for property taxes, fines, or penalties already paid, potentially freeing up significant resources for services rather than administrative or tax costs.
Applies only to a specific property and tax year. The bill is narrowly tailored, affecting only the Maryhaven Center of Hope’s property at 2 Piper Court for the 2016-2017 tax year, rather than creating a broad precedent or automatic process for all nonprofits.
Requires local approval and administrative review. The exemption is not automatic—the Town assessor and Brookhaven board must approve the application and determine the organization’s eligibility, ensuring oversight and local control in the process.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Maryhaven Center of Hope, Inc
The nonprofit could receive a property tax exemption for its 2 Piper Court parcel in East Patchogue on the 2016-2017 assessment rolls, with potential refunds and cancellation of unpaid taxes.
Town of Brookhaven assessor and Town Board
The bill would let the assessor accept and review the exemption application as timely and grant the exemption if eligibility requirements are met and the board approves.
Applicable governing bodies and tax departments
If the exemption is granted, they would have discretion to refund taxes, fines and penalties paid and cancel taxes remaining unpaid.
Headline styles
Exempt Maryhaven from Property Taxes
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.524
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.506
- Substituted for A7354A
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 59–3
- Ordered to third reading cal.1160
- Committee discharged and committed to rules
- Print number 5599a
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.
Grant Maryhaven Tax Exemption
Assembly Floor Calendar · Sponsor Joe DeStefano
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5599--A
2019-2020 Regular Sessions
IN SENATE
May 8, 2019
Introduced by Sen. MARTINEZ -- 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
AN ACT in relation to authorizing the Town of Brookhaven to grant Maryhaven Center of Hope, Inc. of East Patchogue 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 Brookhaven, County of Suffolk, is hereby authorized to accept from Maryhaven Center of Hope, Inc., a not-for-profit corporation, 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 assessment rolls, for the parcel owned by such not-forprofit corporation which is located at 2 Piper Court, East Patchogue, Town of Brookhaven, County of Suffolk, otherwise known as Suffolk County tax map district 0200, section 977.70, block 03.00, lot 010.000. 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 Brookhaven 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.
LBD11264-03-9
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 Brookha- ven to grant Maryhaven Center of Hope, Inc. of East Patchogue a property tax exemption
Purpose or general idea of bill
This bill will allow Maryhaven Center of Hope to receive a property tax exemption.
Summary of provisions
Section one grants exemption from real property taxes to the Maryhaven Center of Hope, Inc. in the town of Brookhaven. Section two establishes the effective date.
Justification
Maryhaven Center of Hope is a multiservice agency, helping individuals with special needs and substance abuse. For 85 years, they have been helping children, adults and senior citizens on Long Island.
Existing law authorizes tax exemptions to be granted after the taxable status date as passed if a bill is chaptered authorizing an assessor to accept a late application.
Prior legislative history
This is a new Bill.
Fiscal implications for state and local governments
None to the state
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.