New York Assembly Bill A08601

New York 2025-2026 Regular Session

• Introduced: 5/22/25
• Refer: 5/22/25
• Report Pass: 6/5/25
• Refer: 6/5/25
• Report Pass: 6/6/25
• Refer: 6/6/25
• Report Pass: 6/9/25
• Engrossed: 6/9/25
• Refer: 6/9/25
• Engrossed: 6/11/25
• Enrolled: 10/9/25
• Chaptered: 10/16/25
• Passed: 10/16/25

Caption

Authorizes New Hour for Women and Children LI, Inc. to receive a real property tax exemption for the 2022-2023, 2023-2024 and 2024-2025 assessment rolls.

Summary

A08601 is a local, entity-specific property tax relief bill for New Hour for Women and Children LI, Inc., a not-for-profit organization in the Town of Islip, Suffolk County. The bill authorizes the town assessor to accept a late application for exemption under Real Property Tax Law section 420-a for three assessment rolls: 2022-2023, 2023-2024, and 2024-2025, covering the organization’s property at 248 Crooked Hill Road. If the assessor and town board determine the organization would have qualified had it filed on time, the bill allows the exemption to be granted retroactively, with corrections made to the affected tax rolls. It also permits, at the discretion of the applicable governing body or tax department, refunds of taxes, fines, and penalties already paid, and cancellation of unpaid taxes, interest, penalties, and liens tied to the property. The act takes effect immediately.

Impact

The bill creates a one-time exception to the normal filing deadlines under section 420-a of the Real Property Tax Law for a specific nonprofit property in Islip. It does not broadly amend statewide tax law, but instead authorizes local officials to treat a late exemption application as timely for designated assessment rolls and to adjust tax records accordingly, including possible refunds and cancellations of outstanding charges.

Sentiment

The bill appears to have been broadly supported and noncontroversial in the Legislature. It advanced unanimously through Assembly committees and passed the Assembly 143-0, then passed the Senate 57-2, indicating strong bipartisan approval for providing retroactive tax relief to the nonprofit.

Contention

There is little visible opposition in the available record. The only substantive issue is the retroactive nature of the exemption and the discretion it gives local officials to refund taxes and cancel liabilities, which could raise concerns about precedent or lost local revenue. However, the committee and floor votes suggest those concerns did not generate significant resistance, and no committee transcript debate is available.