What's happening
This bill allows the North Babylon public library to apply retroactively for a property tax exemption for the 2016-2017 assessment year.
Why it matters
Addresses a missed deadline. This bill allows the North Babylon Public Library to seek a tax exemption retroactively for the 2016-2017 period, correcting what may have been an administrative oversight or missed filing deadline.
Potential financial impact. If granted, the library could receive a refund for property taxes already paid for that year, and any remaining unpaid taxes, penalties, or interest could be canceled, freeing up resources for library services.
Sets a precedent for exceptions. By permitting a retroactive application outside normal deadlines, the bill could influence how similar cases are handled for other nonprofit or public institutions in the future, potentially increasing flexibility in administrative processes.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Let Library Apply for Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
665
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to authorize North Babylon public library to file an application for 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 Babylon is hereby authorized to accept from the North Babylon public library an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for a portion of the 2016-2017 assessment roll, for taxes paid for October 6, 2016 through November 30, 2017, for the parcel located in the town of Babylon at 210 Cooper Road, North Babylon, New York, otherwise known as: Suffolk county tax map number 100-152-01-39.
If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll.
If satisfied that such organization would otherwise be entitled to such exemption if such organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval of the town board of Babylon, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such 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.
LBD04559-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize North Babylon public library to file an application for retroactive real property tax exemption
Purpose or general idea
To authorize the assessor of the Town of Babylon to accept from the North Babylon public library an application for exemption from real property taxes for the 2016-2017 assessment role.
Summary of provisions
Section 1 of this bill authorizes the Town of Babylon, county of Suffolk, to accept from the North Babylon Public Library, a not-for-pro- fit organization, an application for an exemption of real property taxes for the parcel located at 210 Cooper Road, North Babylon in the Town of Babylon, county of Suffolk.
If satisfied that such not-for-profit organization acquired the title to the property for which it seeks exemption subsequent to the taxable status date established for such roll and prior to the taxable status date for the next ensuing assessment roll, the assessor of the. town of Islip may grant exemption from all taxation beginning with the date of acquisition of the property by such not-for-profit organization and make appropriate correction to the subject roll. If exemption is granted, the governing body or tax department may provide for the refund of those taxes paid, and cancel taxes, fines, penalties or interest remaining unpaid.
Justification
Existing law authorizes tax exemptions to be granted after the taxable status date has passed if a bill is chaptered authorizing an assessor to accept a late application.
North Babylon Public Library purchased a new parcel of land at 210 Coop- er Rd, North Babylon on October 6, 2016. North Babylon paid taxes in the amount of $11,355.65 between October 6, 2016 and November 30, 2017 when Library was granted tax exempt status for this North Babylon Public parcel.
Legislative history
2017-28 Passed Senate 6/7/18, Delivered to Assembly and referred to real property taxation.
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.