Bill > S06818

This bill authorizes the Nassau County assessor to accept a late application for a property tax exemption from The Cathedral of the Incarnation, located at 32 Cathedral Avenue in the town of Hempstead. Specifically, the bill allows the cathedral to apply for a tax exemption for the 2023-2024 assessment roll, covering all village and school taxes for that period, as well as a portion of 2023 and all of 2024 general taxes. Despite missing the standard filing deadline, the assessor can review the application as if it was submitted on time, and if approved, can make corrections to the tax rolls. If the exemption is granted and the cathedral has already paid taxes, the governing body may refund those payments or cancel any remaining taxes, fines, penalties, liens, or interest. The bill requires approval from the Nassau County Legislature and will take effect immediately upon passage, providing a special one-time opportunity for the cathedral to secure a property tax exemption that it might have otherwise missed due to a late application.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6818