S T A T E O F N E W Y O R K
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10277
I N A S S E M B L Y
February 20, 2026
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Introduced by M. of A. MIKULIN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT in relation to authorizing the Telugu Literary and Cultural Asso-
ciation to receive retroactive real property tax exempt status
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
Telugu Literary and Cultural Association, an application for exemption
from real property taxes pursuant to section 420-a of the real property
tax law with respect to the 2024-2025 assessment roll for all of the
2024-2025 school taxes and all of the 2025 general taxes and with
respect to the 2025-2026 assessment roll a portion of the 2025-2026
school taxes and all of the 2026 general taxes for the parcel conveyed
to such organization being located at 1 North Village Green, hamlet of
Levittown, town of Hempstead, county of Nassau, otherwise known as
Nassau county parcel ID section 45, block 158, lot 19. If accepted, the
application shall be reviewed as if it had been received on or before
the taxable status dates established for such rolls.
If satisfied that such organization would otherwise be entitled to
such exemption if such organization had acquired the subject property
and filed an application for exemption by the appropriate taxable status
date, the assessor, upon approval by the Nassau county legislature, may
grant exemption from all taxation and make appropriate corrections 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
governing body or tax department may, in its sole discretion, provide
for the refund of those taxes paid and cancel any taxes, fines, penal-
ties, interest or tax liens 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.
LBD14358-01-6