Anderson Kill applauds the passage and enactment of New York State legislation on behalf of our nonprofit client, Tiegerman Community Services, Inc., which provides residential homes and vital services for adults with developmental disabilities.

On Friday, August 21, 2026, Governor Kathy Hochul signed into law two pieces of legislation that provide a path for the organization to obtain retroactive real property tax exemptions for two of its residential properties in Suffolk County.

The first measure, now Chapter 247 of the Laws of 2026, authorizes the Town of Smithtown Assessor to accept Tiegerman’s property tax exemption application for its residence in Smithtown as though it had been timely filed for the 2023–2024 assessment roll. The second measure, now Chapter 258 of the Laws of 2026, similarly authorizes the Town of Babylon Assessor to accept an exemption application for Tiegerman’s residence in North Babylon for a portion of the 2024–2025 assessment roll and the entire 2025–2026 assessment roll. Both bills became law immediately upon Governor Hochul's approval.

Special legislation was necessary because both properties were purchased after the tax filing deadline in the year of purchase – a common problem for nonprofits that can prevent them from taking advantage of their tax-exempt status.

As a qualifying nonprofit organization, Tiegerman may be entitled to a real property tax exemption under Section 420-a of New York's Real Property Tax Law. However, an exemption application ordinarily must be filed by the applicable taxable status date. Because the applications for these properties were not filed by the required deadlines for the prior assessment rolls, the local assessors did not have authority simply to go back and treat the applications as timely.

The legislation solves that procedural problem. Each new law specifically authorizes the appropriate town assessor to accept Tiegerman's application after the statutory deadline and review it as if it had been filed on time. The laws also permit the appropriate taxing authorities to refund qualifying taxes already paid and cancel certain outstanding taxes, penalties, interest or liens. It is established practice for such bills to be enacted on behalf of nonprofits that purchase property after the tax filing deadline.

Nicole Epstein-Schwartz, a shareholder at Anderson Kill who led the effort on behalf of Tiegerman, commented, “By creating a pathway to restore the nonprofit property tax treatment for these residences, this legislation helps ensure that resources can remain focused where they belong: supporting homes, programs and services for adults with developmental disabilities. Our thanks to the legislature and Governor Hochul for acting on this logic.”

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