Authorizes Hachaim Veshalom to file an application for a retroactive real property tax exemption with the county of Nassau assessor

2025 Regular Session Introduced by Patricia Canzoneri-Fitzpatrick

Allows Nassau County to review a retroactive property tax exemption for Hachaim Veshalom on 125 Cedarhurst Ave, adjusting tax rolls if approved by the Legislature.

PRINT NUMBER 10032A

Overall purpose

This bill authorizes the Nassau County assessor to accept and review a retroactive real property tax exemption application from Hachaim Veshalom under section 420-a of the Real Property Tax Law. The exemption would apply to a portion of taxes for property located at 125 Cedarhurst Avenue, Cedarhurst, NY (Nassau County tax map district section 39, block 263, lots 120 and 122) for the 2022-2023 school tax assessment rolls and the 2023 general tax assessment rolls. If approved, and if the organization would have qualified if the application had been timely filed, the assessor may correct the rolls upon approval by the Nassau County Legislature. If taxes were paid, the governing bodies may provide for refunds or cancellation of remaining taxes, fines, penalties, liens, or interest.

Key provisions

Authority granted: Nassau County assessor may accept and review a retroactive exemption application for Hachaim Veshalom under Real Property Tax Law section 420-a.

Tax years affected: Portions of the 2022-2023 school tax assessment rolls and portions of the 2023 general tax assessment rolls.

Property: Parcels owned by Hachaim Veshalom located at 125 Cedarhurst Avenue, Cedarhurst (Nassau County tax map district section 39, block 263, lots 120 and 122).

Filing timelines: The application shall be reviewed as if it had been received on or before the applicable taxable status date for the relevant assessment rolls.

Eligibility determination: If the assessor, with Nassau County Legislature approval, determines the organization would have been entitled to the exemption had it filed by the proper taxable status date, they may make the necessary corrections to the tax rolls.

refunds and adjustments: If the exemption is granted and taxes were paid, the appropriate governing body or tax department may, at its discretion, provide refunds and cancel any remaining taxes, fines, penalties, liens, or interest.

Effective date: Immediate effect upon enactment.

Who/what is affected

Primary subject: Hachaim Veshalom (not-for-profit corporation).

Property: 125 Cedarhurst Avenue, Cedarhurst, NY (parcels on Nassau County tax map district section 39, block 263, lots 120 and 122).

Taxing entities: Nassau County (assessor and governing bodies), school/district tax authorities for the 2022-2023 school year and 2023 general tax year.

Legislative oversight: Nassau County Legislature must approve the correction to the tax rolls prior to finalizing the exemption.

Procedural and timeline aspects

Introduction and referral: Introduced April 23, 2026; referred to the Senate Committee on Local Government.

Amendments: The action history shows subsequent committee activity and a proposed amendment (Bill 10032A) as of May 26, 2026.

Effective date: Immediate upon enactment.

Review process: The assessor is authorized to process the retroactive application as if timely, contingent on eligibility and legislative approval for roll corrections.

Remedies: If exemption is granted after retroactive review, refunds and cancellation of remaining taxes/penalties are at the discretion of the relevant local governing bodies.

Remarks

The bill is narrowly focused on permitting retroactive exemption processing for a specific entity and property, aligning with existing exemptions under section 420-a, but contingent on proper legislative approval to adjust tax rolls.

It does not create a general retroactive exemption program; rather, it provides a one-off procedural pathway for this particular case.