S T A T E O F N E W Y O R K
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10710
I N A S S E M B L Y
September 18, 2024
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
once and referred to the Committee on Real Property Taxation
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from The Cath-
edral of the Incarnation in the Diocese of Long Island
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
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 Cathedral of the Incarnation in the Diocese of Long Island an appli-
cation for exemption from real property taxes pursuant to section 462 of
the real property tax law for the 2023-2024 assessment roll for all of
the 2023-2024 village taxes, all of the 2023-2024 school taxes, a
portion of the 2023 general taxes and all of the 2024 general taxes for
the parcel conveyed to such organization located at 32 Cathedral Avenue,
town of Hempstead, county of Nassau, otherwise known as Nassau county
parcel ID section 34, block 131, lot 107. 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16087-01-4