Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.
STATE OF NEW YORK
________________________________________________________________________
2639--A
2025-2026 Regular Sessions
IN ASSEMBLY
January 21, 2025
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation -- recommitted to the Committee on Real Proper-
ty Taxation in accordance with Assembly Rule 3, sec. 2 -- 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 Gurdwara
Guru Tegh Bahadur Sahib, Inc.
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 Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
4 real property taxes pursuant to section 430 of the real property tax law
5 with respect to the 2023 assessment roll for all of the 2023 general
6 taxes for the parcel owned by such corporation located at 2000 Hillside
7 Avenue, village of New Hyde Park, town of Hempstead, county of Nassau,
8 otherwise known as Nassau county tax map district section 8 block 21114
9 lots 607, 608 and 609. If accepted, the application shall be reviewed as
10 if it had been received on or before the taxable status date established
11 for such assessment roll.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, including acknowledge-
15 ment of the letter from the Internal Revenue Service dated September 19,
16 2022 granting such organization exemption from federal income tax, the
17 assessor, upon approval by the Nassau county legislature, may make
18 appropriate correction to the subject roll. If such exemption is granted
19 and such organization, therefore, shall have paid any tax with respect
20 to the subject roll, the applicable governing body or tax department
21 may, in its sole discretion, provide for the refund of those taxes paid
22 and cancel those taxes, fines, penalties, liens or interest remaining
23 unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01768-03-6
