What's happening
This bill allows Yeshiva Shaar Ephraim of Monsey to apply retroactively for a 2016 property tax exemption in Ramapo.
Why it matters
Sets a precedent for retroactive property tax relief. , signaling that similar non-profits who miss exemption deadlines might pursue legislative remedies, potentially increasing requests for individualized tax relief.
Could impact local government finances. , as granting the exemption may require refunds of taxes already paid and cancellation of outstanding penalties or liens, reducing immediate revenue for Ramapo.
Highlights the importance of procedural compliance for non-profits. , since the bill addresses the consequences of missing statutory deadlines and the need for legislative intervention to remedy administrative oversights.
Empowers local discretion. , as both the assessor and town board must approve the exemption, ensuring local officials retain authority over tax decisions rather than granting automatic relief.
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Who cares
Headline styles
Retroactive Tax Exemption for Yeshiva
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Signed chap.610
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.564
- Substituted for A8265A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 60–2
- Ordered to third reading cal.1375
- Print number 6429a
- Amend and recommit to rules
Show 1 earlier action
- 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.
Retroactive Tax Break for Yeshiva
Assembly Floor Calendar · Sponsor Karl Brabenec
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6429--A
2019-2020 Regular Sessions
IN SENATE
June 10, 2019
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the Yeshiva Shaar Ephraim of Monsey to file an application for a retroactive 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 Ramapo, county of Rockland, is hereby authorized to accept from Yeshiva Shaar Ephraim of Monsey, Inc., a notfor-profit organization, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016 assessment roll, for a parcel owned by such organization located at 178 Maple Avenue in the town of Ramapo, Rockland County, otherwise known as Rockland county tax map section 56.08, block 3, lot 57. If accepted, such 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 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 town board of Ramapo, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such non-profit therefor 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.
LBD13280-03-9
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 Yeshiva Shaar Ephraim of Monsey to file an application for a retroactive real property tax exemption
Purpose or general idea of bill
To notwithstand the exemption application deadline for the 2016 assess- ment rolls for the Yeshiva.
Summary of provisions
Authorizes the assessor of the town of Ramapo, Rockland County, to accept from Shaar Ephraim of Monsey, Inc., a not-for-profit organiza- tion, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016 assessment rolls, for a parcel owned by such organization located at 178 Maple Avenue in the town of Ramapo, Rockland County, otherwise known as Rock- land county tax map section 56.08, block 3, lot 57. If accepted, such application shall be reviewed as if it had been received on or before the taxable status dates established for such rolls.
Justification
Real Property Tax Law section 420-a states that real property that is owned by a religious organization and meets certain provisions is exempt from taxation. The Yeshiva would be able to now submit their exemption application for the two subject assessment rolls, and thus grants such exempt status retroactively so the Yeshiva does not incur any property tax liability for having acquired the parcel.
Prior legislative history
New bill.
Fiscal implications for state and local governments
None to the state. Negligible to the town.
Effective date
Immediate.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.