Authorizes the Power House Church to file an application for a real property tax exemption with the county of Nassau assessor for all applicable taxes from the 2023 and 2024 assessment rolls.
This bill authorizes the Nassau County assessor to accept a late application from the Power House Church for a real property tax exemption under section 430 of the Real Property Tax Law. The exemption would apply to specified parcels at 734 Woodfield Road in West Hempstead for the 2023 and 2024 assessment rolls, even though the application was not filed by the normal taxable status date.
If the assessor, with approval from the Nassau County Legislature, determines the church would have qualified had it filed on time, the county may correct the assessment rolls accordingly. The bill also allows the county or tax department, in its discretion, to refund taxes already paid and cancel unpaid taxes, penalties, liens, fines, or interest tied to the affected parcels. The measure takes effect immediately.
The bill creates a narrow, parcel-specific exception to the usual filing deadlines for charitable and religious property tax exemptions under the Real Property Tax Law. It affects only the Power House Church and only the identified Nassau County tax lots, but it could result in retroactive relief from property taxes, including refunds or cancellation of outstanding charges, if the exemption is approved. It does not broadly amend the tax law; instead, it grants local officials authority to treat a late application as timely for these assessment rolls.
The available record shows no committee transcript or recorded votes, so there is no documented debate or formal opposition in the provided materials. Based on the bill text, the measure appears routine and remedial in nature, aimed at allowing a religious nonprofit to seek a tax exemption it may have otherwise qualified for. The overall tone of the legislation is supportive of the church’s request and consistent with other local exemption bills.
The main potential point of contention is the retroactive nature of the relief: the bill would allow a late-filed exemption application to be treated as if it had been submitted on time, which can reduce tax revenue and potentially require refunds. Another possible issue is the discretionary authority given to the county and tax department to refund taxes and cancel related charges, which means the final fiscal effect depends on local approval. Any concern would likely come from taxpayers or local fiscal officials rather than from the beneficiary organization.