What's happening
This bill allows BB/S Facilities Management Corporation to apply retroactively for property tax exemption for specific past years in Nassau County.
Why it matters
Addresses fairness for nonprofits. The bill enables BB/S Facilities Management Corporation, a not-for-profit, to retroactively claim property tax exemption for past years, recognizing that procedural errors or late applications shouldn’t necessarily disqualify eligible organizations from tax relief intended for them.
Potentially significant financial impact. If the exemption is granted, BB/S could receive refunds for taxes already paid and have outstanding taxes, penalties, or liens canceled for the specified years—potentially freeing up substantial resources for their mission and operations.
Creates a legislative precedent. By allowing retroactive applications and corrections outside normal deadlines, the bill could encourage other nonprofits to seek similar relief when procedural mistakes occur, possibly prompting future legislative or administrative changes in how such exemptions are handled.
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Who cares
Headline styles
Retro Tax Exemption for Nonprofit
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 7
No co-sponsors yet.
History
- Signed chap.302
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.518
- Substituted for A7824A
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 59–3
- Amended on third reading (t) 5647b
- Amended on third reading 5647a
- Advanced to third reading
Show 3 earlier actions
- 2nd report cal.
- 1st report cal.802
- 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 Tax Exemption Retroactively
Assembly Floor Calendar · Sponsor Edward Ra
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5647--B Cal. No. 802
2019-2020 Regular Sessions
IN SENATE
May 9, 2019
Introduced by Sen. KAPLAN -- 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, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading -- again amended and ordered reprinted, retaining its place in the order of third reading
AN ACT authorizing BB/S Facilities Management Corporation to receive retroactive real property tax exempt status
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 county of Nassau is hereby authorized to accept from BB/S Facilities Management Corporation an application for exemption from real property taxes pursuant to section 420-a of the real property tax law, with respect to the 2017-2018 assessment roll for: (i) part of the 2017 general taxes; (ii) all of the 2017-2018 school taxes; and (iii) all of the 2018 general taxes, for the parcel conveyed to such organization located at 25 Carle Road, town of North Hempstead, county of Nassau, otherwise known as Nassau county parcel ID section 10 block 288 lot 40. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll.
If satisfied that such not-for-profit organization would otherwise be entitled to such exemption if such not-for-profit organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature, may make appropriate correction to the subject rolls. If such exemption is granted and such not-for-profit 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.
LBD11259-04-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act authorizing BB/S Facilities Management Corporation to receive retroactive real property tax exempt status
Purpose or general idea of bill
Nothwithstands the taxable status deadline for filing an application for exemption with the Nassau County Assessor's Office for a parcel acquired by the organization after the taxable status date.
Summary of provisions
Section 1: Authorizes the Assessor of the County of Nassau to accept from BB/S Facilities Management Corporation an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for part of the 2017 general taxes, all of the 2017-2018 school taxes, and all of the 2018 general taxes for the parcel at 25 Carle Road, otherwise known as parcel ID section 10 block 2BB lot 40.
Section 2: Establishes an effective immediate date.
Difference between original and amended version (if applicable)
This version amends the name of the organization from Big Brothers, Big sisters of Long Island to BB/S Facilities Management Corporation. In addition, this version amends the type of entity, previously named as a municipality to a not-for-profit.
Justification
The Big Brothers, Big Sisters organization acquired this parcel and building located at 25 Carle Road in the town of North Hempstead after the taxable status deadline for the county. The organization is a recog- nized charitable organization, and would otherwise be exempt from taxa- tion if not for acquiring property after the exemption application dead- line. This bill, if enacted, will allow the assessor to accept their application and grant their exemption status retroactively.
Prior legislative history
New bill
Fiscal implications for state and local governments
Negligible impact for the municipality; 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.