Authorizes Powell House, in the village of Farmingdale, county of Nassau, to apply for a retroactive property tax exemption

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

                                          4325

                               2025-2026 Regular Sessions

                                    I N  S E N A T E

                                    February 4, 2025
                                       ___________

        Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT authorizing the county of Nassau assessor to accept  an  applica-
          tion for a real property tax exemption from Powell House

          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  Powell House an application  for  exemption  from  real  property  taxes
     4  pursuant  to  section 420-a of the real property tax law with respect to
     5  the 2024 and 2025 assessment rolls for a portion of the 2024-2025 school
     6  taxes and a portion of the 2025 general taxes for the parcel conveyed to
     7  such organization located at 33 Merritts Road, village  of  Farmingdale,
     8  town  of  Oyster Bay, county of Nassau, otherwise known as Nassau county
     9  parcel ID section 49, block 22, lot 18.  If  accepted,  the  application
    10  shall  be  reviewed  as if it had been received on or before the taxable
    11  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.
                                                                   LBD08668-01-5