BILL NUMBER: S6177B
SPONSOR: MARTINS
 
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 New York
Jesus Baptist Church
 
PURPOSE:
Authorizes the County of Nassau to grant a real property tax exemption
to New York Jesus Baptist Church.
 
SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the County of Nassau to accept a retro-
active application for real property tax exemption for the property
owned by New York Jesus Baptist Church.
Section 2 is the effective date.
 
JUSTIFICATION:
New York Jesus Baptist Church is a not-for-profit tax-exempt organiza-
tion that purchased property located in Nassau County at 167 Willis
Avenue, Mineola, New York for use as a Baptist Church (Nassau County tax
map section 09, block 411, lot 06640). The transfer of ownership took
place in June of 2022 after the tax exempt filing deadline for the 22/23
tax years. Thus,it was not granted retroactively to the date of
purchase, therefore necessitating this legislation. This legislation
would provide New York Jesus Baptist Church with an exemption from real
property taxes pursuant to 420-a of the Real Property Tax Law.
 
LEGISLATIVE HISTORY:
None.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall effect immediately.