Bill

A 9180

Authorizes Christian Congregation of Long Island to receive retroactive real property tax exempt status

2025 Regular Session Introduced by Kwani O'Pharrow

Authorizes retroactive real property tax exemption for properties owned by the Christian Congregation of Long Island, reducing local tax revenue for the exempt period.

PRINT NUMBER 9180A

WeVote Research Nonpartisan

Bill Summary · A 9180

Summary of Bill A 9180

Overview

Bill A 9180 is a New York Assembly measure titled “Authorizes Christian Congregation of Long Island to receive retroactive real property tax exempt status.” Introduced on October 17, 2025, the bill is currently referred to the Real Property Taxation committee. The primary sponsor is Assemblymember Kwani O’Pharrow.

Purpose and Intent

The bill intends to grant retroactive real property tax-exempt status to real property owned by the Christian Congregation of Long Island.
In practical terms, if enacted, the church would be exempt from paying real property taxes for eligible property for a retroactive period defined by the bill or subsequent implementing rules.

Key Provisions (as indicated by the title)

Authorization for retroactive exemption: Real property owned by the Christian Congregation of Long Island would be eligible to receive exemption from real property taxes retroactively.
Scope and criteria: Specific details such as the exact retroactive period, the properties covered, and any conditions or limitations are not provided in the summary available. The bill’s text would define these elements if enacted.
Administration: The bill would likely interact with existing real property tax exemption frameworks, including eligibility determinations and oversight by the relevant taxing authorities (e.g., counties, municipalities, and school districts).

Who is Affected

Primary: The Christian Congregation of Long Island, on properties owned by the congregation that would be granted retroactive exemption.
Secondary: Local taxing jurisdictions (cities, towns, counties, school districts) responsible for administering real property taxes and exemptions and potentially affected by changes in revenue.

Procedural and Timeline Aspects

Introduction: October 17, 2025.
Status: Referred to Real Property Taxation (committee stage) as of the introduction date.
Legislative actions: The record shows the bill being referred to Real Property Taxation on October 17, 2025 (duplicative entry in the provided actions).

Considerations and Potential Impact

Fiscal effects: If retroactive exemption is granted, local government and school district property tax revenues could be affected for the exempted period. The magnitude would depend on the retroactive dates and the tax base of the eligible property.
Policy implications: The bill would formalize retroactive relief for a religious organization, aligning with existing exemptions for religious properties but applying them retroactively.
Next steps: As the bill stands, it is in committee. Key details to watch for in the full text include the retroactive scope, eligible properties, duration of exemptions, and any procedural safeguards or sunset provisions.

Note: The summary is based on the bill’s given title and status. The exact text would specify the precise retroactive period, eligibility criteria, and administrative procedures.

Compiled from official sources — confirm details with the bill’s official record.