What's happening
This bill allows The Advocare Foundation, Ltd. to apply retroactively for a property tax exemption for the 2015-2016 assessment in Brookhaven, NY.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a nonprofit to apply for an exemption after the usual deadline, this bill could influence how other late or missed applications are treated in the future, potentially opening the door for similar requests from other organizations.
Financial impact for both the nonprofit and local government. If granted, The Advocare Foundation, Ltd. could receive a refund for taxes already paid and cancellation of any outstanding taxes, fines, or penalties for that year, which could affect Brookhaven's budget and set expectations for municipal revenue.
Highlights the importance of administrative flexibility. The bill emphasizes the discretion of both the town assessor and town board, showing how local governments can be empowered to accommodate unique circumstances and correct administrative oversights for charitable organizations.
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Who cares
The Advocare Foundation, Ltd
The bill would let the nonprofit seek a late property tax exemption for the 2015-2016 assessment roll for its parcel at 515 Lenox Avenue in Patchogue.
Town of Brookhaven assessor
The bill would authorize the assessor to accept the late application, review it as timely and grant an exemption with town board approval if the foundation otherwise qualifies.
Town of Brookhaven Town Board
The board would have approval authority over the exemption and discretion to refund taxes paid and cancel unpaid taxes, fines, penalties, liens or interest if the exemption is granted.
Headline styles
Allow Tax Exemption Application
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- 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.
Permit Late Tax Exemption Filing
In Assembly Committee · Real Property Taxation · Sponsor Joe DeStefano
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6684
2019-2020 Regular Sessions
IN SENATE
September 4, 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 Advocare Foundation, Ltd. 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 Brookhaven is hereby authorized to accept from The Advocare Foundation, Ltd., 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 2015-2016 assessment roll, for the parcel owned by such organization located in the town of Brookhaven located at 515 Lenox Avenue in Patchogue, also known as district 0200, section 973.70, block 05.00, lot 020.001.
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.
LBD11009-02-9
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 Advocare Founda- tion, Ltd. to file an application for a real property tax exemption
Purpose or general idea
To authorize the assessor of the Town of Brookhaven to accept from the Advocate Foundation, Ltd., an application for exemption from real prop- erty taxes from the 2015-2016 assessment role.
Summary of provisions
Section One of this bill authorizes the Town of Brookhaven, county of Suffolk, to accept from the Advocate Foundation, Ltd., a not-for-profit organization, an application for an exemption of real property taxes for the parcel located at 515 Lenox Avenue in Patchogue, NY, also known as, district 0200, section 973.70, block 05.00, lot 020.001 in the Town of Brookhaven, county of Suffolk for the 2015-2016 tax roll. Upon satisfac- tion that the organization 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 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
This is a new Bill. 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.