New York Assembly Bill A08335

New York 2025-2026 Regular Session

• Introduced: 5/13/25
• Refer: 5/13/25
• Report Pass: 5/27/25
• Refer: 5/27/25
• Report Pass: 6/6/25
• Refer: 6/6/25
• Report Pass: 6/9/25
• Engrossed: 6/9/25
• Refer: 6/9/25
• Engrossed: 6/10/25
• Enrolled: 10/9/25
• Chaptered: 10/16/25
• Passed: 10/16/25

Caption

Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from St. Mary AME Zion Church for the property located at 537 Granny Road in the Hamlet of Medford.

Impact

The enactment of A08335 will directly affect state laws regarding tax exemptions for non-profit organizations. By allowing the town assessor to accept the application retroactively as if it had been filed on time, it offers a legal avenue for the church to gain significant tax relief. This could set a precedent for similar cases in other localities where organizations may be unable to meet application deadlines, thus potentially influencing how tax exemptions are applied in the future. The support from the town board may also reinforce local governance's role in facilitating charitable organizations.

Summary

Bill A08335 authorizes the town assessor of Brookhaven to accept an application for a real property tax exemption from St. Mary AME Zion Church for its property located at 537 Granny Road in the hamlet of Medford. This bill is a specific legislative action aimed at ensuring that a recognized non-profit organization can benefit from property tax relief that it may have otherwise missed due to not filing an application by the standard deadlines. The bill is designed for the assessment rolls for the years 2022-2023, 2023-2024, and 2024-2025, thereby covering multiple tax periods.

Contention

While the bill appears to be straightforward, it may spark discussions regarding the fairness of retroactively applying tax relief measures and could lead to scrutiny over how broadly such exemptions can be applied. Stakeholders may question whether this sets a precedent for other organizations seeking similar exemptions without adhering to standard processes. The lack of public voting history in this case suggests either a lack of significant opposition or a procedural focus, which can often highlight complexities around municipal financial management and the risks of creating disparities among tax-exempt entities.