Bill > A02639

This bill authorizes the Nassau County assessor to accept a late application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc., a religious organization, for the 2022 and 2023 assessment rolls, specifically for a property located at 2000 Hillside Avenue in New Hyde Park. The bill allows the assessor to review the exemption application as if it had been submitted by the original tax status date, despite being late. The assessor can approve the exemption if the organization would have otherwise qualified, including considering a September 2022 Internal Revenue Service letter granting the organization federal tax-exempt status. If the exemption is approved by the Nassau County Legislature, the assessor can correct the tax rolls accordingly. Additionally, if the organization has already paid taxes for these periods, the governing body or tax department may refund those payments or cancel any remaining unpaid taxes, fines, penalties, liens, or interest at their discretion. The bill takes effect immediately upon passage.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2639