Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2023-2024 assessment rolls.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7884BREVISED 5/21/26
SPONSOR: Fitzpatrick TITLE OF BILL:
An act in relation to authorizing the town of Smithtown assessor to
accept an application for a real property tax exemption from Tiegerman
Community Services, Inc.
PURPOSE OR GENERAL IDEA OF BILL:
To provide a real property tax exemption for the 2023-2024 assessment
rolls for the Tiegerman Community Services, _Inc.
SUMMARY OF PROVISIONS:
To provide a real property tax exemption for the 2023-2024 assessment
rolls, for the Tiegerman Community Services, Inc.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
To clarify the exemption is for the 2023-2024 assessment roll.
JUSTIFICATION:
Tiegerman Community Services, Inc. is located in the town of Smithtown,
New York. They purchased the property in October of 2022. With the tax
year running from December through November, this precluded them from
filing the exemption form by the March 2022 deadline.
This legislation will allow the organization to file their exemption
application with the assessor for a portion of the 2023 assessment roll.
PRIOR LEGISLATIVE HISTORY:
A.7884-A Passed the Assembly/S.7604-A remained in Local Governments.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
7884--B
2025-2026 Regular Sessions
IN ASSEMBLY
April 11, 2025
___________
Introduced by M. of A. FITZPATRICK -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- ordered to a third reading -- committed to the Committee on
Ways and Means in accordance with Rule 3, sec. 2 -- reference changed
to the Committee on Real Property Taxation -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT in relation to authorizing the town of Smithtown assessor to
accept an application for a real property tax exemption from Tiegerman
Community Services, Inc.
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Smithtown, county of Suffolk, is hereby
3 authorized to accept from Tiegerman Community Services, Inc., an appli-
4 cation for exemption from real property taxes pursuant to section 420-a
5 of the real property tax law, with respect to the 2023-2024 assessment
6 rolls, for the parcel owned by such organization, with such parcel being
7 located at 10 Lordly Court, in the town of Smithtown, county of Suffolk,
8 otherwise known as Suffolk county tax map district 0800 section 028.00
9 block 03.00 lot 027.000. If accepted, the application shall be reviewed
10 as if it had been received on or before the taxable status date estab-
11 lished for such rolls.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Smithtown town board, may make appropriate correction to
16 the subject rolls. If such exemption is granted and such organization,
17 therefore, shall have paid any tax with respect to the subject rolls,
18 the applicable governing body or tax department may, in its sole
19 discretion, provide for the refund of those taxes paid and cancel those
20 taxes, fines, penalties, liens or interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11513-07-6
