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Bill

S 10165

Authorizes Cong Ahavas Yisrael, Inc. to receive retroactive real property tax exempt status

2025 Regular Session Introduced by Patricia Canzoneri-Fitzpatrick

The bill grants retroactive real property tax exemption for Cong Ahavas Yisrael, Inc. on 539 Arbuckle Ave, Cedarhurst, if approved, potentially refunds prior taxes.

REFERRED TO REAL PROPERTY TAXATION
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Bill Summary · S 10165

Overview

Bill S10165 seeks to grant retroactive real property tax exempt status to Cong Ahavas Yisrael, Inc. for a specific property in Nassau County. If enacted, the Nassau county assessor would treat an application as timely for the 2026 assessment roll and for all of the 2025-2026 school taxes, effectively exempting the organization from certain taxes on the property located at 539 Arbuckle Avenue, Cedarhurst (Nassau County tax map section 39, block 276, lot 95). The bill includes discretionary refunds of taxes already paid if the exemption is granted.

Purpose and Intent

  • Authorize a retroactive real property tax exemption for Cong Ahavas Yisrael, Inc. for the 2026 assessment year and the 2025-2026 school tax period.
  • Allow the Nassau County assessor to accept and review an exemption application as if it were timely filed by the applicable taxable status date.
  • Provide the possibility of tax refunds and elimination of outstanding tax-related penalties if the exemption is approved.

Key Provisions

  • Location: Property at 539 Arbuckle Avenue, Cedarhurst, Town of Hempstead, Nassau County (Nassau County tax map section 39, block 276, lot 95).
  • Timing and retroactivity:
    • The assessor may accept an exemption application for the 2026 assessment roll and all 2025-2026 school taxes as if timely.
    • If the organization would have qualified had it filed by the taxable status date, the assessor (with Nassau County Legislature approval) may grant the exemption.
  • Tax effects:
    • If granted, the property could be exempt from all taxation.
    • The bill allows for corrections to the tax rolls.
    • If taxes were paid prior to exemption, the local government or tax department may refund those amounts and cancel any remaining taxes, fines, penalties, interest, or tax liens at its sole discretion.
  • Administration:
    • Requires Nassau County Legislature approval for the exemption to be granted.

Who Would Be Affected

  • Cong Ahavas Yisrael, Inc. (the applicant/owner of the subject property), if approved.
  • Property tax payers and recipients in Nassau County, to the extent the exemption affects the local tax base and potential refunds.
  • Nassau County assessor and the Nassau County Legislature, which would process the application and decide on the exemption and any refunds.

Procedural and Timeline Aspects

  • Introduction and referral: Referred to Local Government (May 1, 2026).
  • Amendments and reprint: May 11, 2026.
  • Senate action: Passed by the Senate on June 1, 2026; delivered to Assembly.
  • Assembly action: Referred to Real Property Taxation (June 1, 2026); movement to Rules follows discharge.
  • Effective date: Immediate upon enactment (retroactive effect intended for prior rolls, subject to review and approval).

Notes

  • The bill uses a retroactive approach, contingent on the organization’s eligibility and the approval of the Nassau County Legislature.
  • It allows discretionary refunds of taxes already paid if the exemption is granted, which could affect the local revenue and tax collections.

Compiled from official sources — confirm details with the bill’s official record.

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