New York Assembly Bill A02639

New York 2025-2026 Regular Session

• Introduced: 1/21/25
• Refer: 1/21/25
• Refer: 1/7/26

Caption

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.

Summary

Bill A02639 authorizes the county of Nassau assessor to accept a late application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. This exemption applies to the 2022 and 2023 assessment rolls for general and school taxes. The bill allows the assessor to treat the application as if it were submitted on time if the organization is deemed eligible for the exemption based on its federal tax-exempt status, as confirmed by the IRS.

Impact

If passed, the bill will enable Gurdwara Guru Tegh Bahadur Sahib, Inc. to receive a tax exemption retroactively for the specified years, which could lead to significant financial relief for the organization. This exemption will also set a precedent for similar organizations seeking late applications for tax exemptions in Nassau County, potentially impacting future tax revenue for local governments.

Sentiment

The sentiment surrounding the bill appears to be neutral, with no recorded opposition or support in the voting history or committee discussions. The lack of contention suggests that the bill is viewed as a straightforward administrative measure to rectify a missed application deadline.

Contention

There are no notable points of contention identified in the discussions or voting history related to this bill. The absence of debate indicates a consensus on the necessity of allowing the tax exemption for the Gurdwara, likely due to its non-profit status and community role.