Bill > A11101

This bill authorizes the assessor for Nassau County to accept a late application for a real property tax exemption from the Al-Hikmah Institute Inc., a non-profit organization, for its property located at 120 Hicksville Road in Bethpage. A real property tax exemption, under section 420-a of the real property tax law, typically exempts certain non-profit organizations, such as those used for religious or charitable purposes, from paying property taxes. Normally, applications for these exemptions must be filed by a specific "taxable status date" to be considered for a given tax year. This bill allows the Nassau County assessor to consider the Al-Hikmah Institute Inc.'s application as if it were filed on time for the 2024-2025 school and general tax rolls. If the assessor determines the organization would have qualified for the exemption had it applied on time, and the Nassau County Legislature approves, the assessor can make corrections to the tax rolls. If the organization has already paid taxes for this period, the relevant governing body or tax department has the discretion to refund those taxes and cancel any outstanding taxes, fines, penalties, or interest. This act takes effect immediately.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A11101