BILL NUMBER: S8082

SPONSOR: KAMINSKY
 
TITLE OF BILL:

An act in relation to authorizing the West Hempstead Holiness Church of
God to file with the county of Nassau assessor an application for a
retroactive real property tax exemption

 
PURPOSE OR GENERAL IDEA OF BILL:

To grant a retroactive property tax exemption for the West Hempstead
Holiness Church of God for the 2020-2021 assessment roll for all the
2020-2021 school taxes and all the 2021 general taxes for the parcel
conveyed to such organization located at 30 West Hempstead Turnpike,
town of Hempstead, county of Nassau.

 
SUMMARY OF PROVISIONS:

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 West Hempstead Holiness Church of God an application for exemption
              

from real property taxes pursuant to section 420-a of the real property
tax law for the 2020-2021 assessment roll for all the 2020-2021 school
taxes and all the 2021 general taxes for the parcel conveyed to such
organization located at 30 West Hempstead Turnpike, town of Hempstead,
county of Nassau, otherwise known as Nassau county parcel ID section 34
block 324 lot 418. 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.

 
JUSTIFICATION:

The West Hempstead Holiness Church of God is a not-for-profit, tax-ex-
empt religious organization. After purchasing the Church located on
Hempstead Turnpike on April 19, 2019, their tax exemption papers were
mistakenly not submitted to Nassau County. Allowing the West Hempstead
Holiness Church of God to be forgiven of these property tax bills will
allow them to continue their work in the community and keep their place
of worship. This legislation would allow for the Nassau County Assessor
to accept an application for a retroactive property tax exemption for
the West Hempstead Holiness Church of God and therefore would relieve
the current fiscal burden on this organization.

 
PRIOR LEGISLATIVE HISTORY:

New Bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

: None to the State.

 
EFFECTIVE DATE:
Immediately.