New York Assembly Bill A06614

New York 2025-2026 Regular Session

• Introduced: 3/6/25
• Refer: 3/6/25
• Report Pass: 6/10/25
• Refer: 6/10/25
• Report Pass: 6/17/25

Caption

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Chabad of West Hempstead for a portion of the 2022-2023 school taxes, a portion of the 2023 general taxes; all of the 2023-2024 school taxes and all of the 2024 general taxes; and all of the restored 2024-2025 school taxes and all of the restored 2025 general taxes.

Summary

A06614 is a special local law that authorizes the Nassau County assessor to accept a late application from Chabad of West Hempstead for a religious property tax exemption under section 430 of the Real Property Tax Law. The bill covers specified school and general tax periods for the parcel at 545 Nassau Boulevard in West Hempstead, including portions of the 2022-2023 and 2023 tax years, all of the 2023-2024 and 2024 tax years, and the restored 2024-2025 and 2025 tax rolls. If the assessor and Nassau County Legislature determine that the organization would otherwise have qualified for the exemption had it filed on time, the bill allows the tax rolls to be corrected retroactively. It also permits, at the discretion of the governing body or tax department, refunds of taxes already paid and cancellation of unpaid taxes, penalties, liens, fines, and interest tied to the affected rolls. The act takes effect immediately.

Impact

The bill creates a narrow exception to ordinary property tax filing deadlines by allowing Nassau County to process a retroactive exemption application for one identified parcel owned by Chabad of West Hempstead. It affects the administration of New York’s Real Property Tax Law section 430, which provides exemptions for qualifying religious or charitable organizations, and may result in reduced tax liability and possible refunds for the organization if approved.

Sentiment

The available voting history indicates strong support and no recorded opposition: the Assembly Ways and Means Committee advanced the bill 32-0, and the Assembly Rules Committee advanced it 28-0. That pattern suggests the measure was viewed favorably as a routine corrective or relief bill for a specific local nonprofit religious institution.

Contention

There is little visible contention in the available record. The main issue is procedural rather than ideological: whether Nassau County should be permitted to accept a late exemption filing and retroactively adjust tax rolls. Any potential concern would likely center on the precedent of granting individualized tax relief and the possible refund or cancellation of taxes, but no opposition is reflected in the committee votes provided.