BILL NUMBER: S6818
SPONSOR: BYNOE
 
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 The Cathe-
dral of the Incarnation in the Diocese of Long Island
 
PURPOSE OR GENERAL IDEA OF BILL:
Authorizes the County of Nassau to grant a retroactive real property tax
exemption to The Cathedral of the Incarnation in the Diocese of Long
Island.
 
SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the Assessor of the County of Nassau to
accept an application for exemption of real property pursuant to
Section 462 of the Real Property Tax Law to The Cathedral of the Incar-
nation in the Diocese of Long Island for the specified assessment rolls.
Section 1 also allows for the County Assessor, upon approval by the
Nassau County Legislature, to make appropriate corrections to the
subject rolls.
Section 2 is the effective date.
 
JUSTIFICATION:
The Cathedral of the Incarnation in Garden City is known simply as the
Cathedral" to Long Islanders. Its magnificent structure and ample green
space is not only beautiful to see, but the Cathedral is home to a large
and energetic Christian community. The Cathedral purchased a neighboring
property in February 2023, and due to a filing error, their tax
exemption status for a portion of their 2023 taxes and 2024 taxes were
billed and subsequently paid. This legislation will provide for the
County Assessor's office to correct this error and grant their exemption
and issue a refund for taxes paid.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.