NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8013
SPONSOR: Burroughs TITLE OF BILL:
An act in relation to authorizing the assessor of the county of Nassau
to accept an application for a real property tax exemption from Winners
Chapel International New York
PURPOSE OR GENERAL IDEA OF BILL:
To grant a retroactive property tax exemption for all of the 2022-2024
assessment rolls for all applicable taxes for the parcel owned by such
not-for-profit corporation located at 306 Fulton Ave., town of Hemp-
stead, county of Nassau, otherwise known as Nassau County tax map
district section 34 block 340 lot 25.
SUMMARY OF PROVISIONS:
Section one sets forth the authorization of Nassau County to accept the
real property tax exemption for certain property from Winners Chapel
International New York.
Section two is the effective date.
JUSTIFICATION:
Winners Chapel International New York is a not-for-profit, tax-exempt
religious organization. Allowing the organization to be forgiven of
property tax bills beginning from when they acquired title to this land
will allow them to continue their work in the community and keep their
place of worship. This legislation would allow for the Nassau County
Assessor to accept an application for a retroactive property tax
exemption for Winners Chapel International New York and therefore
relieve current fiscal burden on this organization.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8013
2025-2026 Regular Sessions
IN ASSEMBLY
April 21, 2025
___________
Introduced by M. of A. BURROUGHS -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the assessor of the county of Nassau
to accept an application for a real property tax exemption from
Winners Chapel International New York
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,
2 the assessor of the county of Nassau is hereby authorized to accept from
3 Winners Chapel International New York an application for exemption from
4 real property taxes pursuant to section 430 of the real property tax law
5 with respect to the 2022 assessment roll, 2023 assessment roll and 2024
6 assessment roll, for all applicable taxes for the parcels owned by such
7 not-for-profit corporation located at 306 Fulton Ave., town of Hemp-
8 stead, county of Nassau, otherwise known as Nassau county tax map
9 district section 34, block 340, lot 25. If accepted, the application
10 shall be reviewed as if it had been received on or before the taxable
11 status date established for such assessment rolls. If satisfied that
12 such organization would otherwise be entitled to such exemption if such
13 organization had filed an application for exemption by the appropriate
14 taxable status date, the assessor, upon approval by the Nassau county
15 legislature, may make appropriate corrections to the subject rolls. If
16 such exemption is granted and such organization, therefore, shall have
17 paid any tax with respect to the subject rolls, the applicable governing
18 body or tax department may, in its sole discretion, provide for the
19 refund of those taxes paid and cancel those taxes, fines, penalties,
20 liens or interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11725-01-5
