S 10032

                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
                                   10032
                             I N  S E N A T E
                              April 23, 2026
                                ___________
 Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
   printed, and when printed to be committed to the  Committee  on  Local
   Government
 AN  ACT  in relation to authorizing Hachaim Veshalom to file an applica-
   tion for a retroactive real property tax exemption with the county  of
   Nassau assessor
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the county of Nassau is hereby authorized to accept from
 Hachaim Veshalom an application for exemption from real  property  taxes
 pursuant to section 420-a of the real property tax law with respect to a
 portion  of  the 2022-2023 school tax assessment rolls, a portion of the
 2023 general tax assessment rolls, for  all  applicable  taxes  for  the
 parcels  owned  by such not-for-profit corporation located at 125 Cedar-
 hurst Avenue, village  of  Cedarhurst,  town  of  Hempstead,  county  of
 Nassau,  otherwise  known  as  Nassau county tax map district section 39
 block 263 lots 120 and  122.  If  accepted,  the  application  shall  be
 reviewed as if it had been received on or before the taxable status date
 established for such assessment rolls.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption  if  such  organization  had  filed  an  application  for
 exemption  by  the  appropriate  taxable status date, the assessor, upon
 approval  by  the  Nassau  county  legislature,  may  make   appropriate
 correction  to  the subject rolls. If such exemption is granted and such
 organization, therefore, shall have paid any tax  with  respect  to  the
 subject  rolls,  the applicable governing body or tax department may, in
 its sole discretion, provide for the refund  of  those  taxes  paid  and
 cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
 unpaid.
   § 2. This act shall take effect immediately.
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14843-04-6