S T A T E O F N E W Y O R K
________________________________________________________________________
11153
I N A S S E M B L Y
April 28, 2026
___________
Introduced by M. of A. BURROUGHS -- read once and referred to the
Committee on Real Property Taxation
AN ACT to authorize the Freeport Bible Center to file an application for
a retroactive real property tax exemption with the county of Nassau
assessor
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 Freeport Bible Center an application for exemption from real proper-
ty taxes pursuant to section 430 of the real property tax law with
respect to the 2026 assessment roll, for all applicable taxes for the
parcels owned by such not-for-profit corporation located at 50 North
Main Street, town of Freeport, county of Nassau, otherwise known as
Nassau county tax map district section 55 block 236-1 lot 202, Nassau
county tax map district section 55 block 236-01 lot 203, and Nassau
county tax map district section 55 block 236-1 lot 66. If accepted, the
application shall be reviewed as if it had been received on or before
the taxable status date established for such assessment rolls.
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.
LBD15709-01-6
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