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.
ยง 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