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A 11153

Authorizes the Freeport Bible Center to file an application for a retroactive real property tax exemption with the village of Freeport assessor

2025 Regular Session Introduced by Noah Burroughs

Allows Nassau County to retroactively grant real property tax exemption for Freeport Bible Center on three Freeport parcels for the 2026 assessment roll, with possible refunds if g

PRINT NUMBER 11153B
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Bill Summary · A 11153

Summary of New York A 11153 (2025-2026 Session)

Purpose and Intent

  • Amend existing law to authorize the Nassau County assessor to accept and process a retroactive real property tax exemption application for the Freeport Bible Center.
  • The exemption is pursuant to Real Property Tax Law section 430, targeting taxes for the 2026 assessment roll on specific parcels owned by the Freeport Bible Center (a not-for-profit organization).

Key Provisions and Changes

  • Acceptance of Retroactive Application: The Nassau County assessor may accept an application from the Freeport Bible Center for exemption from real property taxes for the 2026 assessment roll.
  • Applicable Parcels: Exemption would apply to the following Nassau County parcels:
    • 50 North Main Street, Freeport (Nassau County Tax Map District section 55, block 236-1, lot 202)
    • Nassau County Tax Map District section 55, block 236-01, lot 203
    • Nassau County Tax Map District section 55, block 236-1, lot 66
  • Timing and Review: If accepted, the application will be reviewed as if it were received on or before the taxable status date established for the relevant assessment rolls.
  • Eligibility Determination: If the assessor determines the organization would have qualified for exemption had it filed by the appropriate taxable status date, the Nassau County Legislature must approve any correction to the subject rolls.
  • Refunds and Cancellations: If the exemption is granted and the organization has already paid taxes for the subject rolls, the appropriate governing body or tax department may, at its discretion, refund those taxes and cancel any remaining taxes, fines, penalties, liens, or interest.
  • Effective Date: The act takes effect immediately upon enactment.

Who/What Is Affected

  • Entity: Freeport Bible Center (a not-for-profit corporation).
  • Property: Three specified parcels in Freeport, Nassau County, NY.
  • Public Bodies: Nassau County assessor (local government official), Nassau County Legislature (approval for corrections).

Procedural and Timeline Considerations

  • Application Timing: The bill authorizes retrospective processing for the 2026 assessment roll; it does not specify a prior filing deadline beyond deeming review as if filed on a taxable status date.
  • Legislative Authority Required: Any correction to the tax rolls requires approval by the Nassau County Legislature.
  • Immediate Effect: The bill is designed to take effect immediately upon enactment.

Practical Impact and Considerations

  • Enables retroactive tax relief for the Freeport Bible Center if it would have qualified for exemption had it applied timely.
  • Could result in tax refunds or roll corrections for taxes previously paid on the three parcels if the exemption is granted and refunds are approved.
  • Financial impact depends on the tax assessment amounts for 2026 and any prior year adjustments pursued through the retroactive exemption process.

Note: The bill specifies retroactive treatment limited to the 2026 assessment roll and requires legislative approval for any correction.

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

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