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NY State Legislature· S6818-2025Signed by Governor

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from The Cathedral of the Incarnation in the Diocese of Long Island, the official text

Shown verbatim: the complete text as captured from the official source posted by the New York State Senate, fetched 2026-08-11. Nothing is edited or removed. Where this bill amends existing law, language marked for deletion in the official source appears here in brackets. The official bill page.
S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6818
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 25, 2025
                                ___________
 
 Introduced  by  Sen.  BYNOE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
   accept an application for a real property tax exemption from The Cath-
   edral of the Incarnation in the Diocese of Long Island

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the county of Nassau is hereby authorized to accept from
 The Cathedral of the Incarnation in the Diocese of Long Island an appli-
 cation for exemption from real property taxes pursuant to section 462 of
 the real property tax law for the 2023-2024 assessment roll for  all  of
 the  2023-2024  village  taxes,  all  of  the  2023-2024 school taxes, a
 portion of the 2023 general taxes and all of the 2024 general taxes  for
 the parcel conveyed to such organization located at 32 Cathedral Avenue,
 town  of  Hempstead,  county of Nassau, otherwise known as Nassau county
 parcel ID section 34, block 131, lot 107. If accepted,  the  application
 shall  be  reviewed  as if it had been received on or before the taxable
 status date established for such roll.
   If satisfied that such organization would  otherwise  be  entitled  to
 such  exemption  if  such  organization  had  filed  an  application for
 exemption by the appropriate taxable status  date,  the  assessor,  upon
 approval   by  the  Nassau  county  legislature,  may  make  appropriate
 correction to the subject rolls. If such exemption is granted  and  such
 organization,  therefore,  shall  have  paid any tax with respect to the
 subject rolls, the applicable governing body or tax department  may,  in
 its  sole  discretion,  provide  for  the refund of those taxes paid and
 cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
 unpaid.
   § 2. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05905-01-5
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