BILL NUMBER: S10488
SPONSOR: BYNOE
 
TITLE OF BILL:
An act in relation to authorizing the Power House Church to file an
application for a retroactive real property tax exemption with the coun-
ty of Nassau assessor
 
PURPOSE:
The purpose of this bill is to grant a retroactive property tax
exemption for all of the 2023-2024 assessment rolls for all applicable
taxes for the parcel owned by such not-for-profit corporation located at
734 Woodfield Road, Hamlet of West Hempstead, town of Hempstead, county
of Nassau, otherwise known as Nassau county tax map district section 35
block 443 lots 427, 436, and 437.
 
SUMMARY OF PROVISIONS:
Section 1 of this bill sets forth the authorization of Nassau County to
accept the real property tax exemption for certain property from the
Power House Church. This reads as follows: "Section 1. Notwithstanding
any other provision of law to the contrary, the assessor of the county
of Nassau is hereby authorized to accept from the Power House Church an
application for exemption from real property taxes pursuant to section
430 of the real property tax law with respect to the 2023 assessment
roll and 2024 assessment roll for all applicable taxes for the parcels
owned by such not-for-profit corporation located at 734 Woodfield Road,
hamlet of West Hempstead, town of Hempstead, county of Nassau, otherwise
known as Nassau county tax map district section 35 block 443 lot 427,
Nassau county tax map district section 35 block 443 lot 436, and Nassau
county tax map district section 35 block 443 lot 437. If accepted, the
application shall be reviewed as if it had been received on or before
the taxable status date established for such assessment rolls.
If satisfied that such organization would otherwise be entitled to such
exemption if such organization had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
Nassau county legislature, may make appropriate correction to the
subject rolls. If such exemption is granted and such organization,
therefore, shall have paid any tax with respect to the subject rolls,
the applicable governing body or tax department may, in its sole
discretion, provide for the refund of those taxes paid and cancel those
taxes, fines, penalties, liens or interest remaining unpaid."
Section 2 of this bill provides the effective date. This reads as
follows: " § 2. This act shall take effect immediately."
 
JUSTIFICATION:
The Power House Church is a not-for-profit, tax-exempt religious organ-
ization. Allowing the organization to be forgiven of property tax bills
beginning from when they acquired title to this land will allow them to
continue their work in the community and keep their place of worship.
This legislation would allow for the Nassau County Assessor to accept an
application for a retroactive property tax exemption for the Power House
Church and therefore relieve current fiscal burden on this organization.
 
LEGISLATIVE HISTORY:
New Legislation
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.