S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6614--A
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 6, 2025
                                ___________
 
 Introduced  by M. of A. RA -- read once and referred to the Committee on
   Real Property Taxation -- committee discharged, bill amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT  in  relation  to  authorizing  the county of Nassau assessor to
   accept an application for a real property tax exemption from Chabad of
   West Hempstead
 
   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
 Chabad of West Hempstead an application for exemption from real property
 taxes pursuant to section 430 of the real property tax law for a portion
 of  the  2022-2023 school taxes and a portion of the 2023 general taxes;
 all of the 2023-2024 school taxes and all of the 2024 general taxes; and
 all of the restored 2024-2025 school taxes and all of the restored  2025
 general  taxes  for  the parcel conveyed to such organization located at
 545 Nassau Boulevard, hamlet of West Hempstead, town of Hempstead, coun-
 ty of Nassau, otherwise known as Nassau county  parcel  ID  section  35,
 block  J, lot 5 and 1007. If accepted, the application shall be reviewed
 as if it had been received on or before the taxable status  date  estab-
 lished for such 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, 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.
   § 2. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09236-02-5