What's happening
This bill allows Nassau County to accept a late property tax exemption application from the First Reformed Church of Jamaica for past years.
Why it matters
Sets a precedent for flexibility in property tax administration. by permitting the acceptance of late exemption applications, this bill could encourage similar requests from other nonprofits or religious organizations that miss deadlines, potentially impacting future tax roll management.
Could result in the refund of already-paid taxes. if the exemption is granted retroactively, the church may receive back payments for taxes paid in prior years, affecting both its finances and the county’s collected revenue.
Highlights the role of local legislative approval. the bill requires approval from the Nassau County Legislature before exemptions or refunds are granted, emphasizing local oversight and checks in tax-related decisions involving religious institutions.
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Who cares
Headline styles
Retroactive Tax Exemption for Church
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 14
No co-sponsors yet.
History
- Signed chap.312
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.687
- Substituted for A6923C
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 59–3
- Ordered to third reading cal.1731
- Print number 6508a
- 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 Exemption for Church
Assembly Floor Calendar · Sponsor Taylor Darling
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6508--A
2019-2020 Regular Sessions
IN SENATE
June 14, 2019
Introduced by Sen. COMRIE -- 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 to authorize the assessor of the county of Nassau to accept a retroactive application for exemption from real property taxes from the First Reformed Church of Jamaica
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 the First Reformed Church of Jamaica an application for exemption from real property taxes pursuant to sections 420-a and 462 of the real property tax law for all the 2016-2017 and 2017-2018 school taxes, and all of the 2016, 2017 and 2018 general taxes for the parcel, located in the town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise known as: section 35, block 650, lot 6. 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 church would otherwise be entitled to such exemption if such church 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 church 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.
LBD08494-08-9
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 a retroactive application for exemption from real prop- erty taxes from the First Reformed Church of Jamaica
Purpose or general idea of bill
To authorize the First Reformed Church of Jamaica, a not for profit organization, to file an application for a real property tax exemption for all of, 2016-2017 and 2017-2018 school taxes, and all of the 2016, 2017 and 2018 general taxes for the parcel that such church took possession of on April 29, 2014.
Summary of provisions
Section one authorizes the Nassau County Assessor to accept an applica- tion from the First Reformed Church of Jamaica for exemption from real property taxes pursuant to sections 420-a and 462 of the Real Property Tax Law for all of 2015-2016, 2016-2017 and 2017-2018 school taxes, and all of the 2016, 2017 and 2018 general taxes for the parcel that such church took possession of on April 29, 2014; located in the town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise known as: section 35, block 650, lot 6.
Justification
The First Reformed Church of Jamaica is a not for profit which has proudly served the queens/Long Island area for 315 years. While the church is situated in Queens its parsonage is located in West Hempstead. The parsonage has been granted a real property tax exemption for future taxes, but requires legislation to have retroactive exemption status to the date of purchase in 2014. This legislation is designed to provide the county assessor with authorization to accept an application to make such a real property tax exemption retroactive. Once accepted, the application can then be reviewed as if it had been received on or before the taxable status dates established for such tax rolls.
Prior legislative history
2017-2018: S6808- Passed the Senate, delivered to Assembly/referred to real property taxation.
Fiscal implications for state and local governments
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.