New York Senate Bill S06819

New York 2025-2026 Regular Session

• Introduced: 3/25/25
• Refer: 3/25/25
• Engrossed: 6/12/25
• Refer: 6/12/25
• Engrossed: 6/17/25
• Enrolled: 10/9/25
• Chaptered: 10/16/25
• Passed: 10/16/25

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

Bill S06819 authorizes the county of Nassau assessor to accept a late application for a real property tax exemption from Chabad of West Hempstead. This exemption applies to a portion of the 2022-2023 school taxes, a portion of the 2023 general taxes, all of the 2023-2024 school taxes, all of the 2024 general taxes, and all restored taxes for the 2024-2025 school year and the 2025 general taxes. The bill allows the assessor to review the application as if it had been submitted by the appropriate taxable status date, and if approved, the county legislature can make necessary corrections to the tax rolls and potentially refund any taxes paid by the organization during the applicable periods.

Impact

If enacted, this bill will specifically alter the tax obligations of Chabad of West Hempstead by allowing them to receive exemptions that they would have been entitled to had they filed on time. This could lead to a reduction in tax revenue for the county and may set a precedent for similar exemptions for other organizations in the future. The bill directly impacts the real property tax law as it pertains to exemptions and the administrative processes involved in accepting late applications.

Sentiment

The sentiment surrounding Bill S06819 appears to be largely positive, as evidenced by the overwhelming support in both the Senate and Assembly votes, with 58-1 and 134-0 respectively. This suggests a strong consensus among lawmakers regarding the importance of supporting community organizations like Chabad of West Hempstead and their contributions to the local community.

Contention

There was minimal contention noted during the discussions and voting of the bill. The only dissenting vote in the Senate came from a member who raised concerns about the implications of granting late tax exemptions, although specific details of their objections were not documented in the available transcripts. Overall, the bill faced little opposition, indicating broad legislative support.