Bill > A10257

This bill authorizes Hachaim Veshalom, a not-for-profit corporation, to file a retroactive application for an exemption from real property taxes with the Nassau County assessor for specific parcels of land located in West Hempstead. This exemption, typically granted under section 420-a of the real property tax law, would apply to portions of the 2022-2023 school tax and 2023 general tax assessment rolls. The bill allows the assessor to accept the application even though it would normally be filed after the deadline, known as the taxable status date. If the assessor determines Hachaim Veshalom would have qualified for the exemption had they applied on time, and after approval from the Nassau County Legislature, corrections can be made to the tax rolls. If the exemption is granted and taxes have already been paid, the relevant governing body or tax department has the discretion to refund those taxes and cancel any outstanding amounts, including fines, penalties, or interest. This act takes effect immediately.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A10257