New York Senate Bill S07604

New York 2025-2026 Regular Session

• Introduced: 4/23/25
• Refer: 4/23/25

Caption

Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2022-2023 and the 2023-2024 assessment rolls.

Impact

If enacted, this legislation would create a specific exception within the realm of local tax law, allowing Tiegerman Community Services to bypass the usual application deadlines for tax exemptions. This could set a precedent for other entities seeking similar tax relief and signal a more flexible approach regarding the support of community organizations within the fiscal policies of the town.

Summary

Bill S07604 seeks to authorize the assessor of the town of Smithtown, located in Suffolk County, to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. This bill covers specific assessment rolls for the years 2022-2023 and 2023-2024. By doing so, it aims to facilitate the exemption process for an organization that provides community services, ensuring they receive the necessary financial relief from property taxes during this period.

Contention

The bill might raise discussions revolving around fairness and consistency in the application of tax exemptions. While supporters will likely advocate for the bill as a means to support community service providers, opponents may argue that such exemptions should follow established procedures and deadlines to maintain equity among all taxpayers. The implications for local government finances and precedent for future cases of tax exemptions could also be points of contention.