S T A T E O F N E W Y O R K
________________________________________________________________________
10488
I N S E N A T E
May 15, 2026
___________
Introduced by Sen. BYNOE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
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 430 of the real property tax law with
respect to the 2023 assessment roll and 2024 assessment roll for all
applicable taxes for the parcels owned by such not-for-profit corpo-
ration 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 application shall be reviewed
as if it had been received on or before the taxable status date estab-
lished 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.
LBD08675-03-6