What's happening
This bill allows Caritas of Port Chester Inc. to apply retroactively for a property tax exemption on their property in Port Chester.
Why it matters
Grants flexibility for non-profit organizations. This bill creates a special exception for Caritas of Port Chester Inc., potentially setting a precedent for other non-profits seeking retroactive tax relief if they miss standard application deadlines.
Direct financial impact for Caritas. If approved, Caritas could receive a refund for property taxes already paid for the 2020-2021 period, or have outstanding taxes, penalties, and interest canceled—freeing up resources for their community services.
Local government discretion. The legislation gives both the assessor and governing bodies of the Town of Rye and Village of Port Chester significant discretion in whether to grant the exemption and refund, highlighting the local control over property tax decisions for non-profits.
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Who cares
Headline styles
Tax Exemption for Caritas
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7346
IN SENATE
January 21, 2020
Introduced by Sen. MAYER -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing Caritas of Port Chester Inc. 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 Village of Port Chester is hereby authorized to accept from Caritas of Port Chester Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2020-2021 assessment roll, for the parcel owned by such organization located in the Town of Rye, Village of Port Chester at 509-511 North Main Street, otherwise known as Westchester county tax map section 136.64, block 1, lot 34. If accepted, the application shall be reviewed as if it had been received on or before the taxable status dates established for such roll.
If satisfied that such community service organization would otherwise be entitled to such exemption if such community service organization has acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Town Board of Rye, Village of Port Chester, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such community service 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.
LBD14354-02-0
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to authorizing Caritas of Port Chester Inc. to file an application for a real property tax exemption
Purpose
Caritas of Port Chester Inc. acquired real property at a time when it was unable to meet the Village of Port Chester's taxable status deadline for filing it exemption application. This bill, if enacted, would allow for the organization to receive a retroactive real property tax exemption on this newly acquired parcel upon the approval of the town and village boards.
Summary of provisions
Section 1. Authorizes the Village of Port Chester assessor to accept an application for a retroactive real property tax exemption from the Cari- tas of Port Chester Inc. for the 2020-2021 assessment roll.
Section 2 sets the effective date.
Justification
Caritas of Port Chester Inc. is community service organization that provides a much needed food pantry and open closet in Port Chester that operated out of a church. With the accusation of their own space, they plan to expand the services they provide to the community. If not for acquiring this real property when they were unable to submit a timely exemption application deadline, this organization would otherwise be entitled to a full real property tax exemption. This bill permits the Village of Port Chester assessor to accept the organization's applica- tion for exemption and provide a retroactive exemption back to the time the not-for-profit acquired the property.
Legislative history
New bill
Fiscal implications
None
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.