New York Assembly Bill A11221

New York 2025-2026 Regular Session

• Introduced: 5/1/26
• Refer: 5/1/26

Caption

Authorizes Cong Ahavas Yisrael, Inc. to receive retroactive real property tax exempt status

Summary

This bill authorizes Nassau County officials to accept a late application from Cong Ahavas Yisrael, Inc. for a real property tax exemption under section 430 of the Real Property Tax Law. The exemption would apply retroactively to the 2026 assessment roll and to all 2025-2026 school taxes for the organization’s property at 545 Arbuckle Avenue in Cedarhurst, Hempstead, Nassau County. If the assessor and Nassau County Legislature determine the organization would have qualified had the application been filed on time, the bill permits the county to grant the exemption as though the filing deadline had been met. It also allows, at the county’s discretion, correction of the tax rolls and refund of taxes already paid, along with cancellation of unpaid taxes, penalties, interest, fines, and liens tied to the property.

Impact

The bill creates a special, property-specific exception to the normal filing deadlines and procedures under the Real Property Tax Law for charitable or religious organizations seeking exemption under section 430. It would affect Nassau County tax administration by allowing retroactive exemption treatment for one parcel owned by Cong Ahavas Yisrael, Inc., potentially reducing or eliminating local property tax and school tax liability for the covered period and requiring possible roll corrections and refunds.

Sentiment

The available record shows the bill was introduced and referred to committee, with no recorded votes or committee transcript discussion. Based on the bill’s narrow, targeted relief for a specific organization and parcel, the measure appears administrative and supportive in tone, with no documented opposition or debate in the provided materials.

Contention

No explicit contention is documented in the provided materials because there are no committee transcripts or votes. The main policy issue inherent in the bill is whether to grant a retroactive, individualized tax exemption after the normal deadline, which can raise fairness and precedent concerns for local tax authorities and other taxpayers, but no specific objections or supporters are identified in the record.