Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Chabad of West Hempstead, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6819--A
 
                        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  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
   accept an application for a real property tax exemption from Chabad of
   West Hempstead
 
   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
 Chabad of West Hempstead an application for exemption from real property
 taxes pursuant to section 430 of the real property tax law for a portion
 of the 2022-2023 school taxes and a portion of the 2023  general  taxes;
 all of the 2023-2024 school taxes and all of the 2024 general taxes; and
 all  of the restored 2024-2025 school taxes and all of the restored 2025
 general taxes for the parcel conveyed to such  organization  located  at
 545 Nassau Boulevard, hamlet of West Hempstead, town of Hempstead, coun-
 ty  of  Nassau,  otherwise  known as Nassau county parcel ID section 35,
 block J, lot 5 and 1007. If accepted, the application shall be  reviewed
 as  if  it had been received on or before the taxable status date estab-
 lished 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.
                                                            LBD09236-03-5