Authorizes the Freeport Bible Center to file an application for a retroactive real property tax exemption with the village of Freeport assessor

2025 Regular Session Introduced by Siela Bynoe

The bill allows the Freeport Bible Center to file retroactive real property tax exemption applications with the Village of Freeport assessor.

REFERRED TO REAL PROPERTY TAXATION

Bill Summary – S 10624 (New York, 2025-2026)

Purpose and intent

Authorizes the Freeport Bible Center to file an application for a retroactive real property tax exemption with the Village of Freeport assessor.

The bill appears to facilitate a tax exemption process for the Freeport Bible Center, potentially recognizing ownership or use of eligible real property retroactively.

Key provisions

Permits retroactive exemption filing: The Freeport Bible Center may submit an application to the village assessor to obtain a real property tax exemption for a period that has already elapsed.

Geographic and jurisdictional scope: Applies specifically to the Village of Freeport within New York State.

Tax exemption framework: While the billtext provided does not specify the exemption type, such exemptions typically fall under local property tax exemption programs (e.g., religious or nonprofit exemptions) administered by village assessors, subject to eligibility and statutory criteria.

Application process: The bill designates the Center as an eligible applicant to pursue retroactive relief; it would presumably follow the village’s procedures for filing and review of exemption applications, including any required documentation and eligibility determinations.

Who is affected

Primary affected entity: Freeport Bible Center (as the applicant for the exemption).

Local government: Village of Freeport (assessor and local tax administration) would process and determine eligibility for the exemption.

Tax implications: Depending on the outcome, the Center could receive relief from real property taxes for the retroactive period, affecting local revenue and potentially shifting tax burden to other taxpayers if exemptions are granted.

Procedural and timeline considerations

Legislative status: Referred to Rules on June 1, 2026.

Next steps likely include review by the Rules Committee and potential consideration in the chamber, followed by passage or amendment. If enacted, the exemption would apply to tax periods defined by local law and state statutes governing retroactive property tax exemptions.

Retroactive nature: The key procedural element is filing an application to obtain relief for past tax periods, which typically requires showing eligibility under local exemption statutes and timely submission of the retroactive claim per village policy.

Potential impacts and considerations

Financial impact on the Village of Freeport: If the exemption is granted retroactively, the village would forgo real property tax revenue for the covered period, which could affect municipal budgeting.

Accountability and criteria: The outcome depends on meeting local eligibility standards for exemptions (e.g., ownership, use, nonprofit/religious status, compliance with state law).

Public policy considerations: The bill provides a mechanism for a religious/nonprofit entity to seek tax relief after the fact, which may raise considerations about fairness to other taxpayers and the integrity of the exemption process.

Note: The summary reflects the information available from the bill title and action history. For a complete understanding, the full bill text, sponsor memos, and amendments should be reviewed to identify the exact exemption type, eligibility criteria, documentation requirements, and any sunset or renewal provisions.