What's happening
This bill allows the Village of Upper Nyack to retroactively apply for a property tax exemption for 2017 and 2018.
Why it matters
Retroactive relief for missed deadlines. This bill creates an exception to the usual deadlines for property tax exemption applications, allowing the Village of Upper Nyack to apply for previous years (2017 and 2018) even though the standard window has closed. This could set a precedent for other municipalities or property owners seeking similar relief.
Potential financial benefit for the village. If the exemption is granted, Upper Nyack may receive refunds for taxes already paid and have unpaid taxes, penalties, and interest canceled. This could significantly impact the village’s budget or financial planning for those years.
Local government discretion and oversight. The bill explicitly requires the approval of the town board and gives local governing bodies or tax departments discretion over whether to refund or cancel taxes. This maintains a level of local control over the process and outcomes, rather than mandating automatic relief.
Implications for property tax fairness and administration. By allowing an exception for one entity, the bill raises questions about consistency and fairness in the administration of property tax laws, and could prompt other organizations to request similar exceptions in the future.
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Who cares
Headline styles
Allow Upper Nyack Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Substituted by A7433
- Ordered to third reading cal.1563
- Committee discharged and committed to rules
- 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 Upper Nyack Tax Exemption
Signed by Governor · Sponsor Kenneth Zebrowski
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5634
2019-2020 Regular Sessions
IN SENATE
May 9, 2019
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to permitting the Village of Upper Nyack 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 town of Clarkstown, county of Rockland, is hereby authorized to accept from the Village of Upper Nyack, an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2017 and 2018 assessment roll, for the parcel owned by such organization located at 626 North Broadway, in the village of Upper Nyack within the town of Clarkstown, county of Rockland, otherwise known as Rockland county tax map, section 60.5, block 2, lot 27. 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 acquired the property and filed an application by the appropriate taxable status date, the assessor, upon approval by the town board, may make appropriate corrections 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.
LBD11373-01-9
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 Village of Upper Nyack to file an application for a real property tax exemption
Purpose or general idea of bill
This bill would allow the Village of Upper Nyack to file an application for exemption from real property taxes for property located in the town of Clarkstown, Rockland County.
Summary of provisions
Section one of the bill authorizes the assessor of the Town of Clarks- town, Rockland County, to accept an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2017 and 2018 assessment roll for a parcel located at 626 North Broadway, in the Village of Upper Nyack within the town of Clarkstown.
Section two of the bill relates to the effective date.
Justification
This bill would allow for a retroactive real property tax exemption for a parcel owned by Village of Upper Nyack.
Prior legislative history
New bill.
Fiscal implications for state and local governments
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.