BILL NUMBER: S10362
SPONSOR: MARTINS
 
TITLE OF BILL:
An act authorizing the county of Nassau assessor to accept an applica-
tion for a real property tax exemption from the Consulate General of El
Salvador
 
PURPOSE:
To authorize the Nassau County assessor to accept a late-filed applica-
tion for a real property tax exemption for the Consulate General of El
Salvador for the 2025 assessment roll and to permit the correction of
penalties, and interest, where appropriate.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section one of the bill authorizes the Nassau County assessor, notwith-
standing any other provision of law, to accept from the Consulate Gener-
al of El Salvador an application for a real property tax exemption
pursuant to section 418 of the real property tax law for the 2025
assessment roll, including applicable portions of the 2024-2025 school
taxes and 2025 general taxes for the property located at 111 Express
Street, Plainview, New York.
The bill further provides that, if accepted, the application shall be
reviewed as if it had been timely filed on or before the applicable
taxable status date. Upon determination that the Consulate would.
otherwise qualify for the exemption, and subject to approval by the
Nassau .County Legislature, the assessor is authorized to correct the
tax rolls.
The bill also permits the appropriate governing body or tax department
to refund any taxes paid and cancel any outstanding taxes, fines, penal-
ties, liens, or interest associated with the subject property.
Section two provides that the act shall take effect immediately.
 
JUSTIFICATION:
This legislation addresses a narrow but important circumstance involving
the Consulate General of El Salvador, a foreign governmental entity that
purchased property located at 111 Express Street in Plainview, Nassau
County, on March 11, 2025, for official consular use.
Wnile the Consulate has appropriately secured a real property tax
exemption for the 2026 tar year and thereafter, the timing of the acqui-
sition and application resulted in the property being subject to taHa-
tion for the 2025 assessment roll, generating a liability of approxi-
mately $70,43.
New York State has a longstanding policy, rooted in principles of comity
and international practice, of affording tax-exempt status to property
owned and used exclusively by foreign governments for official diplomat-
ic and consular purposes. The Consulate General of El Salvador's use of
the property clearly aligns with these principles and would have quali-
fied for exemption had the application been timely filed.
This bill provides a narrowly tailored remedy to correct what is effec-
tively a. timing issue, ensuring that a foreign sovereign entity is not
penalized due to the administrative realities of property acquisition
and exemption filing deadlines.
Additionally, this legislation promotes fairness, preserves interna-
tional goodwill, and aligns local tax administration with established
state policy regarding foreign government property.
Importantly, the bill does not mandate the granting of the exemption;
rather, it authorizes the Nassau County assessor to accept and review
the application on its merits and, if appropriate, to correct the tax
rolls with the approval of the Nassau County Legislature.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
Minimal.
 
EFFECTIVE DATE:
This act shall take effect immediately.