S T A T E O F N E W Y O R K
________________________________________________________________________
2639
2025-2026 Regular Sessions
I N A S S E M B L Y
January 21, 2025
___________
Introduced by 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 Gurdwara
Guru Tegh Bahadur Sahib, Inc.
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
Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
real property taxes pursuant to section 430 of the real property tax law
with respect to the 2022 and 2023 assessment rolls for all of the 2023
general taxes and all of the 2022-2023 school taxes for the parcel owned
by such corporation located at 2000 Hillside Avenue, village of New Hyde
Park, town of Hempstead, county of Nassau, otherwise known as Nassau
county tax map district section 8 block 21114 lots 607, 608 and 609. If
accepted, the application shall be reviewed as if it had been received
on or before the taxable status date established for such assessment
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, including acknowledge-
ment of the letter from the Internal Revenue Service dated September 19,
2022 granting such organization exemption from federal income tax, the
assessor, upon approval by the Nassau county legislature, may make
appropriate correction to the subject roll. If such exemption is granted
and such organization, therefore, shall have paid any tax with respect
to the subject roll, 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.
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