New York Assembly Bill A08193

New York 2025-2026 Regular Session

• Introduced: 5/5/25
• Refer: 5/5/25
• Report Pass: 5/20/25
• Refer: 5/20/25
• Report Pass: 5/27/25
• Refer: 5/27/25
• Report Pass: 6/4/25
• Engrossed: 6/4/25
• Refer: 6/4/25
• Engrossed: 6/13/25

Caption

Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from Calvary Full Gospel Assembly of God Church for the property located at 777 Sipp Avenue in East Patchogue.

Impact

If enacted, this legislation will impact state tax laws by providing an exception for this specific church in Brookhaven to receive property tax exemption despite a missed application deadline. It indicates a willingness to accommodate local religious institutions within the broader framework of property tax law, ensuring that they can maintain their operations without the financial burden of property taxes. This could serve as a precedent for similar cases, potentially impacting how local governments handle tax exemptions for non-profit entities in the future.

Summary

Bill A08193 is an act that authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption for the Calvary Full Gospel Assembly of God Church. This bill specifically pertains to a property owned by the church located at 777 Sipp Avenue in East Patchogue. The bill allows for the acceptance of a retroactive application for tax exemption from the 2023-2024 assessment rolls, addressing a procedural oversight that may otherwise disqualify the church from receiving the exemption they are entitled to under the law.

Contention

While the bill is primarily a procedural measure, it may not be without contention. Critics may argue about the fairness of retroactive tax relief and whether this could open the door for other entities to seek similar exemptions post deadline. Concerns about equal treatment under the tax code may arise, particularly if such measures are not uniformly applied across different types of organizations, including secular non-profits. Local governments will need to balance the interests of various community organizations while ensuring compliance with state tax laws.