What's happening
This bill allows the Sikh Association of the Capital District to apply retroactively for a property tax exemption for 2017 and 2018.
Why it matters
Sets a precedent for retroactive tax relief. By allowing a specific not-for-profit to apply for a property tax exemption after the deadline, the bill could encourage similar requests from other organizations, potentially impacting local tax administration and policy consistency.
Financial impact on local budgets. If the exemption is granted and taxes already paid are refunded or canceled, the town may see a reduction in collected revenue for those years, possibly affecting public services or requiring adjustments elsewhere in the budget.
Recognizes community and charitable contributions. The measure acknowledges the Sikh Association’s role as a not-for-profit, affirming the value placed on charitable and religious organizations that serve community needs, and may enhance their ability to operate by reducing financial burdens.
Highlights the importance of procedural flexibility. The bill demonstrates legislative willingness to correct administrative oversights or missed deadlines when justified, potentially making the process more forgiving for organizations unfamiliar with complex exemption procedures.
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Who cares
Headline styles
Sikh Group Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- 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.
Tax Exemption for Sikh Association
In Assembly Committee · Real Property Taxation · Sponsor Jake Ashby
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8543
IN SENATE
June 9, 2020
Introduced by Sen. JORDAN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT in relation to authorizing the Sikh Association of the Capital District, 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 town of East Greenbush, county of Rensselaer, is hereby authorized to accept from the Sikh Association of the Capital District, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2017 and 2018 assessment rolls, for the parcels located in the town of East Greenbush at 8 Michigan Avenue, tax map ID 166.10-9-8 and at 11 Michigan Avenue, tax map ID 166.10-8-1. 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 not-for-profit organization would otherwise be entitled to such exemption if such not-for-profit 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 East Greenbush, may grant exemption from all taxation and make appropriate corrections to the subject roll. If such exemption is granted and such not-for-profit organization therefore shall have paid any tax with respect to the subject roll, the governing body may, at 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.
LBD16637-01-0
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 the Sikh Association of the Capital District, Inc. to file an application for a real property tax exemption
Purpose or general idea of bill
Authorizes the Sikh Association of the Capital District, Inc. to file an application for a real property tax exemption.
Summary of provisions
Section 1 authorizes the assessor from the Town of East Greenbush to accept an application for exemption from Sikh Association of the Capital District, Inc.
Section 2 sets forth the effective date.
Justification
The Sikh Association of the Capital District is a religious organization which missed the statutory deadline to apply for the tax exemption they are entitled to as a religious organization. This bill will allow the assessor for the Town of East Greenbush to accept an application for this exemption.
Prior legislative history
New Bill
Fiscal implications for state and local governments
None to State
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.