S T A T E O F N E W Y O R K
________________________________________________________________________
10813
I N A S S E M B L Y
April 1, 2026
___________
Introduced by M. of A. BLUMENCRANZ -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the county of Nassau assessor to accept an applica-
tion for a real property tax exemption from the Consulate General of
El Salvador
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 Consulate General of El Salvador an application for exemption from
real property taxes pursuant to section 418 of the real property tax law
with respect to the 2025 assessment roll for a portion of the 2024-2025
school taxes and a portion of the 2025 general taxes for the parcel
conveyed to such organization located at 111 Express Street, hamlet of
Plainview, town of Oyster Bay, county of Nassau, otherwise known as
Nassau county parcel ID section 13, block 83, lot 84. 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.
LBD15352-01-6