New York Senate Bill S07762

New York 2025-2026 Regular Session

• Introduced: 5/5/25
• Refer: 5/5/25
• Refer: 1/7/26

Caption

Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from Ministerios Sion, Inc. for all of the 2024 general taxes and all of the 2023-2024 school taxes.

Summary

S07762 is a local enabling bill for the Town of Brookhaven in Suffolk County. It authorizes the town assessor to accept a late application from Ministerios Sion, Inc. for a real property tax exemption under section 420-a of the Real Property Tax Law for the parcel at 168 Locust Drive in Mastic Beach. The bill applies to the 2024 assessment roll and covers the 2024 general taxes and 2024 school taxes for that property. The measure directs that the application be treated as if it had been filed on time, allowing the assessor, with Brookhaven Town Board approval, to correct the tax roll if the organization qualifies for the exemption. If the exemption is granted and taxes were already paid, the governing body or tax department may, at its discretion, refund those taxes and cancel any remaining taxes, penalties, liens, or interest. The bill takes effect immediately and does not change the statewide exemption law itself; it creates a one-time exception for this specific property and organization.

Impact

The bill affects the administration of local property tax exemptions under Real Property Tax Law section 420-a by giving Brookhaven permission to accept a late-filed exemption application for a specific nonprofit parcel. It may result in reduced property tax liability for Ministerios Sion, Inc. for the 2024 tax year and could require adjustments to the assessment roll, refunds of taxes already paid, and cancellation of related charges. Its legal effect is narrow and local, operating as a special act rather than a general amendment to state tax law.

Sentiment

There is no recorded committee transcript or vote history in the provided materials, so no direct debate or roll-call sentiment is available. Based on the bill’s structure, it appears to be a routine local relief measure intended to preserve a tax exemption for a qualifying organization that missed the filing deadline. Such bills are typically noncontroversial when the applicant is believed to meet the statutory exemption criteria, but the absence of discussion prevents a more specific assessment.

Contention

The main potential point of contention is whether Ministerios Sion, Inc. actually qualifies for the 420-a exemption and whether the late filing should be excused. Another possible issue is the fiscal impact on the Town of Brookhaven and local school taxes, since approval could require refunds or cancellation of outstanding tax obligations. Because the bill is a special authorization for one parcel, any concern would likely center on fairness, precedent for late filings, and the discretion given to local officials to approve corrections and refunds.