New York Assembly Bill A05971

New York 2025-2026 Regular Session

• Introduced: 2/25/25
• Refer: 2/25/25
• Refer: 1/7/26

Caption

Relates to real property subject to an authorization for a real property tax exemption in the town of Smithtown, county of Suffolk, with respect to the 2019 and 2020 assessment rolls.

Summary

Bill A05971 amends chapter 250 of the laws of 2022 to authorize the assessor of the town of Smithtown, Suffolk County, to accept a tax exemption application from the New Horizons Counseling Center, Inc. This amendment specifically pertains to real property taxes for the 2019 and 2020 assessment rolls, allowing the application to be reviewed as if it had been submitted on or before the taxable status date for those rolls. The bill aims to correct a technical issue regarding the property subject to the exemption.

Impact

The bill impacts local tax law by enabling a specific property owned by New Horizons Counseling Center, Inc. to potentially receive a tax exemption retroactively for the years 2019 and 2020. This could lead to a reduction in property tax revenue for the town of Smithtown, but it also supports the operations of a counseling center, which may provide community benefits.

Sentiment

The sentiment around the bill appears to be neutral, as there are no recorded votes or significant committee discussions indicating strong support or opposition. The technical nature of the amendment may have contributed to a lack of contention among lawmakers.

Contention

There are no notable points of contention reported in the discussions or voting history related to this bill. The bill seems to have been introduced primarily to address a technical correction without significant debate.