Authorizes the Freeport Bible Center to file an application for a retroactive real property tax exemption with the village of Freeport assessor

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

                                          11153

                                  I N  A S S E M B L Y

                                     April 28, 2026
                                       ___________

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

        AN ACT to authorize the Freeport Bible Center to file an application for
          a retroactive real property tax exemption with the  county  of  Nassau
          assessor

          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 Freeport Bible Center an application for exemption from real proper-
     4  ty taxes pursuant to section 430 of  the  real  property  tax  law  with
     5  respect  to  the  2026 assessment roll, for all applicable taxes for the
     6  parcels owned by such not-for-profit corporation  located  at  50  North
     7  Main  Street,  town  of  Freeport,  county of Nassau, otherwise known as
     8  Nassau county tax map district section 55 block 236-1  lot  202,  Nassau
     9  county  tax  map  district  section  55 block 236-01 lot 203, and Nassau
    10  county tax map district section 55 block 236-1 lot 66. If accepted,  the
    11  application  shall  be  reviewed as if it had been received on or before
    12  the taxable status date established for such assessment rolls.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such  exemption  if  such  organization  had  filed  an  application for
    15  exemption by the appropriate taxable status  date,  the  assessor,  upon
    16  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    17  correction to the subject rolls. If such exemption is granted  and  such
    18  organization,  therefore,  shall  have  paid any tax with respect to the
    19  subject rolls, the applicable governing body or tax department  may,  in
    20  its  sole  discretion,  provide  for  the refund of those taxes paid and
    21  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15709-01-6