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A02595 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
TITLE OF BILL: An act in relation to authorizing the county of Nassau assessor to accept an application for a real property tax exemption from The Cathe- dral of the Incarnation in the Diocese of Long Island PURPOSE OR GENERAL IDEA OF BILL: Authorizes the County of Nassau to grant a retroactive real property tax exemption to The Cathedral of the Incarnation in the Diocese of Long Island. SUMMARY OF PROVISIONS: Section 1 of the bill authorizes the Assessor of the County of Nassau to accept an application for exemption of real property pursuant to Section 462 of the Real Property Tax Law to The Cathedral of the Incar- nation in the Diocese of Long Island for the specified assessment rolls. Section 1 also allows for the County Assessor, upon approval by the Nassau County Legislature, to make appropriate corrections to the subject rolls. Section 2 is the effective date. JUSTIFICATION: The Cathedral of the Incarnation in Garden City is known simply as 'the Cathedral" to Long Islanders. Its magnificent structure and ample green space is not only beautiful to see, but the Cathedral is home to a large and energetic Christian community. The Cathedral purchased a neighboring property in February 2023, and due to a filing error, their tax exemption status for a portion of their 2023 taxes and 2024 taxes were billed and subsequently paid. This legislation will provide .for the County Assessor's office to correct this error and grant their exemption and issue a refund for taxes paid. PRIOR LEGISLATIVE HISTORY: A.10710 (2024) - referred to Real Property Taxation FISCAL IMPLICATIONS: None to the State. EFFECTIVE DATE: This act should take effect immediately.