S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4277
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 31, 2025
                                ___________
 
 Introduced  by  M.  of  A.  BURROUGHS  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT in relation to authorizing the Power  House  Church  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  Power  House Church an application for exemption from real property
 taxes pursuant to section 420-a of the real property  tax    law    with
 respect    to    the 2022 assessment roll, 2023 assessment roll and 2024
 assessment roll, for all applicable taxes for the parcels owned by  such
 not-for-profit  corporation   located  at  734 Woodfield Road, hamlet of
 West Hempstead, town of Hempstead, county of Nassau, otherwise known  as
 Nassau   county   tax  map district section 35 block 443 lot 427, Nassau
 county tax map district section 35 block 443 lot 436, and Nassau  county
 tax map district section 35 block 443 lot 437. If accepted, the applica-
 tion  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.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08675-01-5