S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2639
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 21, 2025
                                ___________
 
 Introduced  by M. of A. RA -- read once and referred to the Committee on
   Real Property Taxation
 
 AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
   accept  an application for a real property tax exemption from Gurdwara
   Guru Tegh Bahadur Sahib, Inc.

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT 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
 Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
 real property taxes pursuant to section 430 of the real property tax law
 with  respect  to the 2022 and 2023 assessment rolls for all of the 2023
 general taxes and all of the 2022-2023 school taxes for the parcel owned
 by such corporation located at 2000 Hillside Avenue, village of New Hyde
 Park, town of Hempstead, county of Nassau,  otherwise  known  as  Nassau
 county  tax map district section 8 block 21114 lots 607, 608 and 609. If
 accepted, the application shall be reviewed as if it had  been  received
 on  or  before  the  taxable status date established for such assessment
 roll.
   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, including acknowledge-
 ment of the letter from the Internal Revenue Service dated September 19,
 2022 granting such organization exemption from federal income  tax,  the
 assessor,  upon  approval  by  the  Nassau  county legislature, may make
 appropriate correction to the subject roll. If such exemption is granted
 and such organization, therefore, shall have paid any tax  with  respect
 to  the  subject  roll,  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.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01768-01-5