What's happening
This bill allows the Patchogue Fire District to apply retroactively for a property tax exemption for specific years and properties.
Why it matters
Offers financial relief to the Patchogue Fire District. by allowing them to recoup property taxes paid (or cancel unpaid taxes, penalties, and interest) for specific years, potentially freeing up resources for emergency services or community needs.
Sets a precedent for retroactive exemptions. for not-for-profits who miss filing deadlines, which could encourage similar requests from other organizations and impact municipal revenue planning.
Requires local government approval. (Brookhaven town board) before any exemption or refund is granted, ensuring local oversight and discretion in tax matters affecting public funds.
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Who cares
Headline styles
Fire District Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A4810B
- Ordered to third reading cal.1840
- Print number 6585a
- Amend and recommit to rules
- 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 Patchogue Fire Tax Exemption
Signed by Governor · Sponsor Andrew R. Garbarino
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6585--A
2019-2020 Regular Sessions
IN SENATE
June 17, 2019
Introduced by Sen. MARTINEZ -- 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 permitting Patchogue Fire District 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 Brookhaven is hereby authorized to accept from Patchogue Fire District, a not-for-profit organization, an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2016-2017 and 2017-2018 assessment rolls, for parcels owned by such organization located in the town of Brookhaven located at 29 Jennings Avenue also known as district 0204, section 009.00, block 02.00, lot 012.000 and 25 Park Street also known as district 0204, section 017.00, block 4.00, lot 024.000 and a vacant lot on Park Street also known as district 0204, section 017.00, block 4.00, lot 025.000.
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 Brookhaven upon approval by the town of Brookhaven 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 Brookhaven 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.
LBD08360-05-9
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 Patchogue Fire District to file an application for a retroactive real property tax exemption
Purpose or general idea
To authorize the assessor of the Town of Brookhaven to accept from the Patchogue Fire District, application for exemption from real property taxes from 2016-2017 and 2017-2018 assessment rolls.
Summary of provisions
Authorizes the assessor of the town of Brookhaven, Suffolk County, to accept an application for a real property tax exemption under section 406 of the Real Property Tax Law from the Patchogue Fire District for the parcels located at 29 Jennings Avenue in Patchogue, NY, also known as district 0204, section 009.00, block 02.00, lot 012.000 and at 25 Park Street in Patchogue, NY, also known as, district 0204, section 017.00, block 4.00, lot 024.000 and at a vacant lot on Park Street in Patchogue, NY, also known as, district 0204, section 017.00, block 4.00, lot 025.000 in the Town of Brookhaven, county of Suffolk for the 2016-2017 and 2017-2018 tax rolls. Upon satisfaction that the organiza- tion would have otherwise been entitled to said exemption, but for an administrative error, the assessor may grant this exemption upon approval of the town board. Further, the town board, at its sole discretion, may provide for the refund of taxes paid and cancel taxes, fines, penalties, liens, or interest remaining unpaid.
Justification
This bill authorizes a retroactive tax exemption to a legally recognized tax exempt organization by notwithstanding the exemption application deadline for two assessment rolls so the municipality may submit such application for exemption.
Legislative history
A.10148 of 2018: Passed Assembly 135-1. Died in Senate Rules Committee.
Fiscal implications
None to the State. Negligible to the municipality.
Effective date
Immediate.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.