NY State Senate Bill 2025-S6818

Senate Bill S6818

2025-2026 Legislative Session

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from The Cathedral of the Incarnation in the Diocese of Long Island

download bill text pdf

Current Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 25, 2025	referred to local government

2025-S6818 (ACTIVE) - Details

See Assembly Version of this Bill:: A2595
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation
Versions Introduced in 2023-2024 Legislative Session:: A10710

2025-S6818 (ACTIVE) - Summary

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from The Cathedral of the Incarnation in the Diocese of Long Island.

2025-S6818 (ACTIVE) - Sponsor Memo

                                 
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.

2025-S6818 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6818
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 25, 2025
                                ___________
 
 Introduced  by  Sen.  BYNOE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
   accept an application for a real property tax exemption from The Cath-
   edral of the Incarnation in the Diocese of Long Island

   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
 The Cathedral of the Incarnation in the Diocese of Long Island an appli-
 cation for exemption from real property taxes pursuant to section 462 of
 the real property tax law for the 2023-2024 assessment roll for  all  of
 the  2023-2024  village  taxes,  all  of  the  2023-2024 school taxes, a
 portion of the 2023 general taxes and all of the 2024 general taxes  for
 the parcel conveyed to such organization located at 32 Cathedral Avenue,
 town  of  Hempstead,  county of Nassau, otherwise known as Nassau county
 parcel ID section 34, block 131, lot 107. If accepted,  the  application
 shall  be  reviewed  as if it had been received on or before the taxable
 status date established 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.
                                                            LBD05905-01-5

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