BILL NUMBER: S7861A
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 Rock Commu-
nity Church, Inc.
 
PURPOSE:
Authorizes the county of Nassau assessor to accept an application for a
real property tax exemption from Rock Community Church, Inc.
 
SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the assessor of the county of Nassau to
accept a retroactive application from Rock Community Church, Inc. for an
exemption from real property taxes for 2022-2023 assessment roll for all
of the 2022-23 school taxes and all of the 2023 general taxes for the
parcel owned by such organization located at Wheatley Road, Village of
Old Westbury, town of North Hempstead, county of Nassau.
Section 2 is the effective date.
 
JUSTIFICATION:
Rock Community Church, Inc. is a religious organization that is tax
exempt. The organization purchased Section: 19, Block: D, Lot(s) 221A &
221E located in Old Westbury.
The property is on the 2023/24 Nassau County Assessment roll as wholly
exempt after the County granted a full exemption to the property.
However, due to the timing of their sale, they were not exempt for the
portion of time they owned it in the 2022/23 tax year. As such, this
bill seeks to exempt the property for the 2022/23 tax year.
 
LEGISLATIVE HISTORY:
None.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.