S 4325

        STATE OF NEW YORK
________________________________________________________________________
                                  4325
                       2025-2026 Regular Sessions
            IN SENATE
                            February 4, 2025
                               ___________
Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government
AN ACT authorizing the county of Nassau assessor to accept  an  applica-
  tion for a real property tax exemption from Powell House
  The  People of the State of New York, represented in Senate and Assem-
bly, do enact as follows:
1  Section 1. Notwithstanding any other provision of law to the contrary,
2the assessor of the county of Nassau is hereby authorized to accept from
3Powell House an application  for  exemption  from  real  property  taxes
4pursuant  to  section 420-a of the real property tax law with respect to
5the 2024 and 2025 assessment rolls for a portion of the 2024-2025 school
6taxes and a portion of the 2025 general taxes for the parcel conveyed to
7such organization located at 33 Merritts Road, village  of  Farmingdale,
8town  of  Oyster Bay, county of Nassau, otherwise known as Nassau county
9parcel ID section 49, block 22, lot 18.  If  accepted,  the  application
10shall  be  reviewed  as if it had been received on or before the taxable
11status date established for such roll.
12  If satisfied that such organization would  otherwise  be  entitled  to
13such  exemption  if  such  organization  had  filed  an  application for
14exemption by the appropriate taxable status  date,  the  assessor,  upon
15approval   by  the  Nassau  county  legislature,  may  make  appropriate
16correction to the subject rolls. If such exemption is granted  and  such
17organization,  therefore,  shall  have  paid any tax with respect to the
18subject rolls, the applicable governing body or tax department  may,  in
19its  sole  discretion,  provide  for  the refund of those taxes paid and
20cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
21unpaid.
22  § 2. This act shall take effect immediately.
 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                      [] is old law to be omitted.
                                                           LBD08668-01-5