New York Senate Bill S07543

New York 2025-2026 Regular Session

• Introduced: 4/22/25
• Refer: 4/22/25

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

S07543 is a local authorization bill that allows the Town of Islip assessor to accept a late application from New Hour for Women and Children LI, Inc. for a property tax exemption under section 420-a of the Real Property Tax Law. The exemption would apply retroactively to the 2022-2023, 2023-2024, and 2024-2025 assessment rolls for the organization’s property at 248 Crooked Hill Road in Suffolk County. If the assessor, with approval from the town board, determines the organization would have qualified had it filed on time, the property may be granted exemption from real property taxes for those years. The bill also authorizes the local taxing authority, in its discretion, to refund taxes, fines, and penalties already paid and to cancel any remaining unpaid taxes, penalties, interest, or liens tied to the property.

Impact

The bill creates a narrow, property-specific exception to the normal filing deadlines under the Real Property Tax Law by permitting retroactive consideration of a charitable nonprofit’s exemption application. It affects only the identified parcel in the Town of Islip and does not broadly amend statewide tax policy, but it does authorize local officials to correct prior assessment rolls and potentially issue refunds or cancel liabilities for the covered tax years.

Sentiment

The available legislative context suggests the bill was viewed favorably, as it was reported out of the Senate Local Government Committee and advanced through the legislative process with amendment and reprinting. Because there are no recorded votes or committee transcripts provided, there is no evidence of organized opposition in the available record, and the measure appears to have been treated as a routine local relief bill for a nonprofit organization.

Contention

The main point of potential contention is the retroactive nature of the exemption, since it allows a late filing to reach back over multiple assessment years and may require refunds or cancellation of taxes already assessed or paid. Any concern would likely center on fairness to other taxpayers, adherence to filing deadlines, and the discretion given to the local governing body and tax department to approve the exemption and any refund. No specific opposition is documented in the provided materials.