Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Consulate General of El Salvador

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          10813

                                  I N  A S S E M B L Y

                                      April 1, 2026
                                       ___________

        Introduced  by  M.  of  A.  BLUMENCRANZ -- read once and referred to the
          Committee on Real Property Taxation

        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

          THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the assessor of the county of Nassau is hereby authorized to accept from
     3  the  Consulate  General of El Salvador an application for exemption from
     4  real property taxes pursuant to section 418 of the real property tax law
     5  with respect to the 2025 assessment roll for a portion of the  2024-2025
     6  school  taxes  and  a  portion  of the 2025 general taxes for the parcel
     7  conveyed to such organization located at 111 Express Street,  hamlet  of
     8  Plainview,  town  of  Oyster  Bay,  county of Nassau, otherwise known as
     9  Nassau county parcel ID section 13, block 83, lot 84. If  accepted,  the
    10  application  shall  be  reviewed as if it had been received on or before
    11  the taxable status date established for such roll.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15352-01-6