Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Chabad of West Hempstead for a portion of the 2022-2023 school taxes, 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.
STATE OF NEW YORK
________________________________________________________________________
6614--A
2025-2026 Regular Sessions
IN ASSEMBLY
March 6, 2025
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation -- 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:
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 Chabad of West Hempstead an application for exemption from real property
4 taxes pursuant to section 430 of the real property tax law for a portion
5 of the 2022-2023 school taxes and a portion of the 2023 general taxes;
6 all of the 2023-2024 school taxes and all of the 2024 general taxes; and
7 all of the restored 2024-2025 school taxes and all of the restored 2025
8 general taxes for the parcel conveyed to such organization located at
9 545 Nassau Boulevard, hamlet of West Hempstead, town of Hempstead, coun-
10 ty of Nassau, otherwise known as Nassau county parcel ID section 35,
11 block J, lot 5 and 1007. If accepted, the application shall be reviewed
12 as if it had been received on or before the taxable status date estab-
13 lished for such roll.
14 If satisfied that such organization would otherwise be entitled to
15 such exemption if such organization had filed an application for
16 exemption by the appropriate taxable status date, the assessor, upon
17 approval by the Nassau county legislature, may make appropriate
18 correction to the subject rolls. If such exemption is granted and such
19 organization, therefore, shall have paid any tax with respect to the
20 subject rolls, the applicable governing body or tax department may, in
21 its sole discretion, provide for the refund of those taxes paid and
22 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.
LBD09236-02-5
