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Bill

S 8962

Authorizes the assessor of the town of Hempstead to accept an application for a real property tax exemption from the Telugu Literary and Cultural Association

2025 Regular Session Introduced by Steve Rhoads

Allows Nassau assessor to retroactively grant a real property tax exemption under RPTL 420-a for TLCA on 1 North Village Green, Levittown, for specified past tax rolls.

2ND REPORT CAL.
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Bill Summary · S 8962

Summary of New York Senate Bill S.8962 (2025-2026)

Title

Authorizes the assessor of the Town of Hempstead to accept an application for real property tax exemption from the Telugu Literary and Cultural Association retroactively.

Purpose and intent

  • The bill would authorize Nassau County’s assessor to accept and review an application from the Telugu Literary and Cultural Association (TLCA) for a real property tax exemption under New York Real Property Tax Law (RPTL) § 420-a.
  • The exemption would apply retroactively to specific tax rolls for property located at 1 North Village Green, Levittown, NY (Nassau County parcel ID section 45, block 158, lot 19).

Key provisions

  1. Retroactive exemption eligibility and review window

    • The assessor may accept TLCA’s application for exemption for:
      • 2024-2025 assessment roll: all 2024-2025 school taxes and all 2025 general taxes.
      • 2025-2026 assessment roll: a portion of 2025-2026 school taxes and all 2026 general taxes.
    • The property is the TLCA’s parcel at 1 North Village Green, Levittown.

  2. Tax status date alignment

    • If the application is accepted, it will be reviewed as if it had been received on or before the applicable taxable status dates for the respective rolls.

  3. Conditions for exemption approval

    • If the assessor determines the TLCA would be entitled to the exemption if it had acquired the property and filed by the appropriate taxable status date, the Nassau County Legislature must approve the exemption.
    • Upon approval, the assessor may grant exemption from all taxation and correct the subject tax rolls accordingly.

  4. Refunds and tax adjustments if taxes were paid

    • If the exemption is granted and the TLCA has paid taxes related to the subject rolls, the governing body or tax department may, at their sole discretion:
      • Provide refunds of those taxes paid.
      • Cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

  5. Effective date

    • The act takes effect immediately upon enactment.

Who is affected

  • Primary party affected: Telugu Literary and Cultural Association (TLCA) as the entity seeking an RPTL § 420-a real property tax exemption.
  • Property: The TLCA-owned or conveyed parcel at 1 North Village Green, Levittown, Nassau County.
  • Taxing authorities: Nassau County assessor, Nassau County Legislature, and local school district and general tax authorities responsible for levies on the subject parcel.

Procedural and timeline aspects

  • The bill provides a retroactive pathway, enabling an exemption review for past tax rolls (2024-2025 and 2025-2026) based on the property’s status as of the taxable status dates.
  • Final approval requires approval by the Nassau County Legislature after the assessor determines eligibility.
  • If granted, refunds or adjustments may be issued at the discretion of the governing body or tax department.

Notes

  • The bill is limited to a single parcel and specific tax periods.
  • The measure is explicit that retroactive exemption would be contingent on meeting statutory eligibility criteria as if the property had been acquired and properly filed by the appropriate dates.

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

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