What's happening
This bill allows Nassau County to grant a retroactive property tax exemption to Iglesia Long Island Para Cristo Inc. for specific tax years.
Why it matters
Retroactive relief for nonprofit error. The bill allows a religious nonprofit to apply for a property tax exemption for past years even though they missed the original filing deadlines, which is unusual since tax laws typically do not permit retroactive applications.
Potential financial impact. If the exemption is granted, Nassau County may refund property taxes already paid by the organization for those years, affecting local government revenue and setting a precedent for similar future requests.
Local legislative oversight. The exemption and any refunds are not automatic—the Nassau County legislature and tax authorities must review and approve them, ensuring a check on the process and consideration of public interest.
Recognition of nonprofit’s public benefit. The bill underscores the state’s willingness to support organizations that serve religious or charitable purposes, even when administrative errors occur, reinforcing the social value placed on such entities.
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Who cares
Iglesia Long Island Para Cristo Inc
The bill would let the nonprofit seek a retroactive property tax exemption for its Hempstead parcel for a portion of the 2016-2017 school and 2017 general tax rolls.
Nassau County assessor
The assessor could accept the late application, review its eligibility and grant the exemption with county legislative approval.
Nassau County Legislature
Its approval would be required before the assessor could grant the exemption and correct the tax rolls.
Governing body or tax department
If the exemption is granted, it could choose to refund taxes paid and cancel unpaid taxes, fines, penalties, interest or tax liens.
Headline styles
Retroactive Tax Exemption for Church
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A7011B
- Ordered to third reading cal.685
- Reported and committed to rules
- Print number 5667b
- Amend and recommit to local government
- Referred to local government
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 58–4
- Ordered to third reading cal.1778
Show 4 earlier actions
- Committee discharged and committed to rules
- Print number 5667a
- 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.
Church Tax Exemption Application
Signed by Governor · Sponsor Taylor Darling
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5667--B
2019-2020 Regular Sessions
IN SENATE
May 10, 2019
Introduced by Sen. THOMAS -- 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 -- recommitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from Iglesia Long Island Para Cristo Inc. for a certain parcel in the town of Hempstead
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 Iglesia Long Island Para Cristo Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for a portion of the 2016-2017 school and the 2017 general tax roll for the parcel located in the town of Hempstead at 177 Harvard Ave., also known as 24 James LL Burrell Ave., Hempstead, otherwise known as: section 34, block 248, lot 109 and 110. If accepted, such application shall be reviewed as if it had been received on or before the taxable status dates established for such rolls. If satisfied that such non-profit would otherwise be entitled to such exemption if such non-profit had filed an application for exemption by the appropriate taxable status dates, the assessor, upon approval of the Nassau county legislature, may grant exemption from all taxation and make appropriate corrections to the subject rolls. If such exemption is granted and such non-profit therefore shall have paid any tax with respect to the subject rolls, 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.
LBD10702-05-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from Iglesia Long Island Para Cristo Inc. for a certain parcel in the town of Hempstead
Purpose or general idea of bill
To authorize Iglesia Long Island Para Cristo, Inc. to file an applica- tion with the Nassau County Assessor for a retroactive property tax exemption.
Summary of provisions
Section one authorizes the Nassau County Assessor to accept an applica- tion from Iglesia Long Island Para Cristo, Inc. for exemption from real property taxes pursuant to section 420-a of the Real Property Tax Law for a portion of 2016-2017 school tax year and 2017 general year for the parcel located in the town of Hempstead at 24 James LL Burrell Avenue, Hempstead, otherwise known as: section 34, block 248, lot 109 and 110.
Section two provides the effective date
Justification
The Iglesia Long Island Para Cristo, Inc. is a not-for-profit faith based organization. The organization recently purchased property on in the Town of Hempstead, Nassau County and while they are qualified to apply for a tax exemption under section 420-a of the Real Property Tax Law, due to the timing purchase, they could not apply for an exemption for tax years 2016-2017. This legislation would allow the assessor to accept and act on an application for these tax years, giving Iglesia Long Island Para Cristo, Inc. the tax relief they seek.
Prior legislative history
2017-2018: A9539- referred to real property taxation/ reported referred to ways and means.
Fiscal implications for state and local governments
None.
Effective date
90 days after enactment.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.