S T A T E O F N E W Y O R K
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10165--A
I N S E N A T E
May 1, 2026
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Introduced by Sen. CANZONERI-FITZPATRICK -- read twice and ordered
printed, and when printed to be committed to the Committee on Local
Government -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT authorizing the Cong Ahavas Yisrael, Inc. to receive retroactive
real property tax exempt status
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept
from Cong Ahavas Yisrael, Inc., an application for exemption from real
property taxes pursuant to section 430 of the real property tax law with
respect to the 2026 assessment roll, and all of 2025-2026 school taxes
for the parcel conveyed to such organization, with such parcel being
located at 539 Arbuckle Avenue, in the village of Cedarhurst, town of
Hempstead, otherwise known as Nassau county tax map section 39, block
276, lot 95. If accepted, the application shall be reviewed as if it
had been received on or before the taxable status dates established for
such rolls.
If satisfied that such organization would otherwise be entitled to
such exemption if such organization had acquired the subject property
and filed an application for exemption by the appropriate taxable status
date, the assessor, upon approval by the Nassau county legislature, may
grant exemption from all taxation and make appropriate corrections to
the subject rolls. If such exemption is granted and such organization
therefore shall have paid any tax with respect to the subject
rolls, the governing body or tax department may, in its sole discretion,
provide for the refund of those taxes paid and cancel any taxes, fines,
penalties, interest or tax liens remaining unpaid.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15703-05-6