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Bill

A 10325

Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from Chabad at Stony Brook, Inc.

2025 Regular Session Introduced by Rebecca Kassay

Allows Brookhaven to accept and review a late Real Property Tax exemption for Chabad at Stony Brook, potentially reducing 2025 taxes retroactively if eligible.

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Bill Summary · A 10325

Summary of Bill A.10325 (2025-2026 Session, New York)

Purpose

authorize the assessor of the Town of Brookhaven, Suffolk County, to accept and review an application for a real property tax exemption from Chabad at Stony Brook, Inc. for a specific parcel, as if the application had been filed by the appropriate taxable status date.

Key Provisions

  • Authority granted: The bill authorizes the Brookhaven assessor to accept an exemption application from Chabad at Stony Brook, Inc. under Real Property Tax Law § 462.
  • Property and period details: Applies to the parcel located at 1 Scotch Pine Lane, East Setauket, Town of Brookhaven (Suffolk County tax map district 0200, section 363.00, block 3.00, lot 001.013).
  • Tax liability affected: Pertains to the 2024-2025 assessment roll for all of the 2025 general taxes and all of the 2025 school taxes for the specified parcel.
  • Timing and treatment of the application:
    • If the application is accepted, it is treated as if received on or before the taxable status date (the statutory deadline for filing).
    • If the assessor determines the organization would be entitled to the exemption had it filed on time, and with approval from the Brookhaven Town Board, the assessor may correct the assessment roll accordingly.
  • Potential refunds and cancellations:
    • If the exemption is granted and the organization has already paid taxes, the applicable local government or tax department may, at its sole discretion, provide refunds of paid taxes and cancel any remaining unpaid taxes, fines, penalties, liens, or interest.

Affected Parties

  • Primary entity: Chabad at Stony Brook, Inc. (the applicant for the exemption).
  • Governing bodies: Town of Brookhaven Town Board (approval required for corrections).
  • Taxing authorities: The local government or tax department responsible for handling refunds and cancellations if exemption is granted.

Procedural and Timeline Aspects

  • Effective date: Immediate effect upon enactment.
  • Review process: If accepted, the exemption application will be reviewed as if filed on or before the taxable status date for the 2024-2025 assessment roll.
  • Discretionary actions: Approval depends on the assessor’s finding of eligibility and Town Board approval for corrections; refunds or cancellations are discretionary by the governing body or tax department.

Practical Impact

  • Provides a pathway for Chabad at Stony Brook, Inc. to receive an exemption on the specified property for the 2025 tax period (general and school taxes), even if the filing was late, provided eligibility is established.
  • Enables potential retroactive tax relief, including refunds for taxes already paid, subject to the discretion of the relevant authorities.

Notes

  • The act is narrowly targeted to a single parcel and a single organization.
  • If eligibility is confirmed, the remedy requires Town Board approval to adjust the tax roll.

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

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