What's happening
This bill allows Iglesia La Luz Del Mundo, Inc. to apply retroactively for real property tax exemptions for specific past tax years.
Why it matters
Sets a precedent for retroactive property tax relief. By explicitly allowing a religious non-profit to apply for past years’ tax exemptions, this bill could encourage similar organizations to seek retroactive relief in the future, potentially impacting local tax rolls and government revenue.
Could result in significant financial reimbursement. If the exemption is granted, the church may receive refunds for taxes already paid, as well as cancellation of any outstanding taxes, fines, or penalties—freeing up resources for the organization’s mission and operations.
Highlights local discretion and oversight. The bill requires approval from the Nassau county legislature and gives the tax authorities discretion in granting refunds, emphasizing the role of local government in balancing community needs with organizational support.
Addresses administrative or filing errors. The proposed legislation provides a legal remedy for nonprofits that may have missed deadlines due to oversight or misunderstanding, ensuring that organizations eligible for exemptions under the law are not unduly penalized.
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Who cares
Headline styles
Church Tax Exemption Application Allowed
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.242
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading cal.193
- Substituted for A5061A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 60–1
- Advanced to third reading
- 2nd report cal.
- 1st report cal.447
Show 1 earlier action
- Referred to local government
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.
Let Church Apply for Tax Break
Assembly Floor Calendar · Sponsor Taylor Darling
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7334
IN SENATE
January 17, 2020
Introduced by Sen. THOMAS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to permitting Iglesia La Luz Del Mundo, Inc, to file an application for certain real property tax exemptions
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 Iglesia La Luz Del Mundo, Inc, an application for exemption from the real property taxes pursuant to section 420-a of the real property tax law with respect to the 2017-2018 school taxes and the 2018 general tax roll for the parcels conveyed to such not-for-profit organization located in the town of Hempstead at 890 Front Street, Uniondale, otherwise known as PARCEL ID: section 34, block 489, lot 416. 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 not-for-profit organization would otherwise be entitled to such exemption if such not-for-profit organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature may make appropriate correction to the subject roll. If such exemption is granted and such not-for-profit organization, therefore, shall have paid any taxes with respect to the subject roll, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those 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.
LBD08952-04-0
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 Iglesia La Luz Del Mundo, Inc, to file an application for certain real property tax exemptions
Purpose or general idea of bill
To authorize Iglesia La Luz Del Mundo, Inc. to file an application with the Nassau County Assessment Office for a retroactive property tax exemption.
Summary of provisions
Section one authorizes the Nassau County Assessor to accept an applica- tion from Iglesia La Luz Del Mundo, Inc. for exemption from real proper- ty taxes pursuant to section 420-a of the Real Property Tax law for the 2017-2018 school taxes and the 2018 general tax roil, for a parcel land located in the Town of Hempstead; Section two provides the effective date.
Justification
The Iglesia La Luz Del Mundo, Inc. is a not-for-profit based organiza- tion. The organization recently purchased property in the Town of Hemp- stead, County of Nassau, while they are qualified to apply for a tax exemption under section 420-a of the Real Property Tax Law, due to the timing purchase, they could not apply for an exemption for tax years 2017-2018. This legislation would allow the assessor to accept and act on an application for these tax years, giving Iglesia La Luz Del Mundo, Inc. the tax relief they seek.
Prior legislative history
2017-2018: A.9539- Referred to real property taxation/reported referred to ways and means.
Fiscal implications for state and local governments
None.
Effective date
Immediately after enactment.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.