STATE OF NEW YORK
________________________________________________________________________
10257--A
IN ASSEMBLY
February 12, 2026
___________
Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing Hachaim Veshalom to file an applica-
tion for a retroactive real property tax exemption with the county of
Nassau assessor
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 county of Nassau is hereby authorized to accept from
3 Hachaim Veshalom an application for exemption from real property taxes
4 pursuant to section 420-a of the real property tax law with respect to a
5 portion of the 2022-2023 school tax assessment rolls, a portion of the
6 2023 general tax assessment rolls, for all applicable taxes for the
7 parcels owned by such not-for-profit corporation located at 125 Cedar-
8 hurst Avenue, village of Cedarhurst, town of Hempstead, county of
9 Nassau, otherwise known as Nassau county tax map district section 39
10 block 263 lots 120 and 122. If accepted, the application shall be
11 reviewed as if it had been received on or before the taxable status date
12 established for such assessment rolls.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the Nassau county legislature, may make appropriate
17 correction to the subject rolls. If such exemption is granted and such
18 organization, therefore, shall have paid any tax with respect to the
19 subject rolls, the applicable governing body or tax department may, in
20 its sole discretion, provide for the refund of those taxes paid and
21 cancel those taxes, fines, penalties, liens or interest remaining
22 unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14843-03-6
