What's happening
This bill allows the Unitarian Universalist Congregation of the Great South Bay Sayville to apply retroactively for a property tax exemption for 2016-2018.
Why it matters
Addresses missed deadlines. This bill allows a religious non-profit to apply for a property tax exemption even though the normal application deadline passed, acknowledging that administrative errors or oversights can have significant financial impacts for such organizations.
Potential financial relief. If the exemption is granted, the congregation could receive a refund for taxes already paid for the 2016-2017 and 2017-2018 years, or have outstanding tax liabilities canceled, directly improving the organization's financial stability.
Sets a localized precedent. While the bill is specific to a single property and time period, it demonstrates a willingness of the legislature to grant retroactive relief in special circumstances, potentially influencing future decisions for other non-profits facing similar issues.
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Who cares
Unitarian Universalist Congregation of the Great South Bay Sayville
The bill would allow the congregation to seek a late property tax exemption for its 11 Collins Avenue parcel for the 2016-2017 and 2017-2018 assessment rolls.
Town of Islip assessor
The bill would authorize the assessor to accept the application, review it as timely filed and grant the exemption with town board approval if the congregation otherwise qualifies.
Town of Islip Town Board
The board would decide whether to approve the exemption and, if granted, whether to refund taxes paid and cancel unpaid taxes, fines, penalties, liens or interest.
Headline styles
Allow Late Tax Exemption Filing
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A4912
- Ordered to third reading cal.1636
- 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.
Allow Church Tax Exemption Application
Signed by Governor · Sponsor Andrew R. Garbarino
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6460
2019-2020 Regular Sessions
IN SENATE
June 12, 2019
Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT in relation to permitting the Unitarian Universalist Congregation of the Great South Bay Sayville 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 Islip is hereby authorized to accept from the Unitarian Universalist Congregation of the Great South Bay Sayville, a not-for-profit organization, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2016-2017 and 2017-2018 assessment rolls, for the parcel owned by such organization in the town of Islip located at 11 Collins Avenue in Sayville also known as district 0500, section 383.00, block 02.00, lot 001.00.
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 not-for-profit corporation would otherwise be entitled to such exemption if the organization had filed an application for such exemption by the appropriate taxable status date, the assessor of the town of Islip upon approval by the town of Islip town board may grant exemption from taxation with respect to the subject rolls and make appropriate correction to the subject rolls. If the exemption is granted and such not-for-profit corporation shall have paid any tax with regard to the subject rolls, the town of Islip town board may, in its sole discretion, provide for the refund of those taxes paid and cancel 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.
LBD08359-02-9
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 Unitarian Univer- salist Congregation of the Great South Bay Sayville to file an applica- tion for a real property tax exemption
Purpose or general idea
To authorize the assessor of the Town of Islip to accept from the Unita- rian Universalist Congregation of the Great South Bay Sayville, an application for exemption from real property taxes from the 2016-2017, and 2017-2018 assessment roles.
Summary of provisions
Section One of the bill authorizes the Town of Islip, county of Suffolk, to accept from the Unitarian Universalist Congregation of the Great South Bay Sayville, a not-for-profit organization, an application for an exemption of real property taxes for the parcel located at 11 Collins Avenue in Sayville, New York, otherwise known as district 0500, section 383.00, block 02.00, lot 001.000 in the Town of Islip, county of Suffolk for the 2016-2017, 2017-2018 tax rolls. Upon satisfaction that the church would have otherwise been entitled to said exemption, the asses- sor may grant this exemption upon approval of the town board. Further, the board, in its sole discretion, may provide for the refund of taxes paid and cancel taxes, fines, penalties, liens, or interest remaining unpaid.
Justification
Existing law authorizes tax exemptions to be granted after the taxable status date as passed if a bill is chaptered authorizing an assessor to accept a late application.
Legislative history
A10144 of 2017/2018: Referred to Rules
FISCAL IMPLICATIONS
None to the State.
Effective date
This bill shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.