What's happening
This bill allows Girl Scouts Heart of the Hudson, Inc. to apply retroactively for a property tax exemption in Montgomery, Orange County.
Why it matters
Retroactive Tax Relief for Nonprofits. The bill enables the Girl Scouts Heart of the Hudson, Inc. to seek a property tax exemption for a previous year (2018), which is typically not allowed. This could set a precedent for nonprofits seeking relief for missed deadlines, potentially expanding access to tax benefits.
Local Discretion and Oversight. The exemption and any associated refunds are subject to approval by both the local assessor and the town board, emphasizing local control over property tax exemptions and potential refunds—highlighting checks and balances at the local government level.
Financial Impact on Local Revenue. If the exemption is granted, the town may refund already-paid taxes and cancel outstanding tax liabilities for the property. This could slightly reduce local tax revenue, but also relieves financial burdens for the nonprofit, potentially allowing more resources to go toward Girl Scouts programming.
Encouragement for Civic and Charitable Work. By facilitating a tax exemption for a well-known youth organization, the bill signals legislative support for charitable and educational nonprofits, possibly encouraging similar groups to seek relief and reinforcing the societal value placed on such organizations.
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Who cares
Headline styles
Girl Scouts Tax Exemption Allowed
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 39
No co-sponsors yet.
History
- Signed chap.307
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.407
- Substituted for A7857
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 59–3
- Ordered to third reading cal.1367
- Referred to rules
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.
Girl Scouts Tax Exemption
Assembly Floor Calendar · Sponsor Brian D. Miller
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6294
2019-2020 Regular Sessions
IN SENATE
June 3, 2019
Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT in relation to authorizing Girl Scouts Heart of the Hudson, Inc. 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 Montgomery, county of Orange, is hereby authorized to accept from Girl Scouts Heart of the Hudson, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2018 assessment roll, for the parcel located in the town of Montgomery at 30 Scott's Corners Drive, otherwise known as Orange county tax map number 20-1-65.22. If accepted, the application shall be reviewed as if it had been received on or before the taxable status dates 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 has acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the town board of Montgomery, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such not-for-profit organization therefore shall have paid any tax with respect to the subject roll, 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.
LBD11944-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to authorizing Girl Scouts Heart of the Hudson, Inc. to file an application for a real property tax exemption
Purpose or general idea of bill
The Girl Scouts Heart of the Hudson acquired real property following the municipality's taxable status deadline for filing it exemption applica- tion. This bill, if enacted, would allow for the organization to receive a retroactive real property tax exemption on this newly acquired parcel.
Summary of provisions
Section 1: Authorizes the Montgomery town assessor to accept an applica- tion for a retroactive real property tax exemption from the Girl Scouts Heart of the Hudson, Inc. for the 2018 assessment roll.
Section 2: Establishes an immediate effective date.
Justification
If not for acquiring this real property following the exemption applica- tion deadline, this organization would otherwise be entitled to a full real property tax exemption. This bill permits the Montgomery town assessor to accept the organization's application for exemption and provide a retroactive exemption back to the time the not-for-profit acquired the property.
Prior legislative history
None
Fiscal implications
None for the state. Negligible fiscal impact to the local municipality.
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.