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
        ________________________________________________________________________

                                          10624

                                    I N  S E N A T E

                                      June 1, 2026
                                       ___________

        Introduced  by  Sen.  BYNOE  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to authorize the Freeport Bible Center to file an application for
          a retroactive real property tax exemption with the village of Freeport
          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 village of Freeport is hereby authorized to accept
     3  from the Freeport Bible Center an application for  exemption  from  real
     4  property 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,  village 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, Nassau county
    10  tax map district section 55 block 236-1 lot 66, and  Nassau  county  tax
    11  map  district section 62 block 092-00 lot 00011. If accepted, the appli-
    12  cation shall be reviewed as if it had been received  on  or  before  the
    13  taxable status date established for such assessment rolls.
    14    If  satisfied  that  such  organization would otherwise be entitled to
    15  such exemption  if  such  organization  had  filed  an  application  for
    16  exemption  by  the  appropriate  taxable status date, the assessor, upon
    17  approval by the village of Freeport board of trustees, may  make  appro-
    18  priate correction to the subject rolls. If such exemption is granted and
    19  such  organization,  therefore,  shall have paid any tax with respect to
    20  the subject rolls, the applicable governing body or tax department  may,
    21  in  its  sole discretion, provide for the refund of those taxes paid and
    22  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    23  unpaid.
    24    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15709-05-6