Bill > A04277

This bill authorizes the Power House Church to retroactively file a property tax exemption application with the Nassau County assessor for the 2022, 2023, and 2024 assessment rolls, despite missing the original filing deadline. Specifically, the bill allows the church to apply for a tax exemption under section 420-a of the real property tax law for three specific parcels of land located at 734 Woodfield Road in West Hempstead. If the assessor determines that the church would have qualified for the exemption had they filed on time, the application can be accepted and reviewed as if it were submitted by the original taxable status date. Upon approval by the Nassau County legislature, the assessor can make corrections to the tax rolls. If the exemption is granted and the church has already paid taxes for these years, the governing body may choose to refund those taxes or cancel any remaining unpaid taxes, fines, penalties, liens, or interest. The act would take effect immediately upon passage.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4277