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History
- Referred to local government
Full text
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Title of bill
An act to authorize the assessors of the county of Nassau and the village of Freeport to accept applications for exemption from real property taxes from the Truth Haitian Pentecostal Church, Inc. for a certain parcel in the town of Hempstead, Village of Freeport
Purpose
To authorize the assessors of the county of Nassau and the Village of Freeport to accept an application for an exemption from real property taxes from the Truth Haitian Pentecostal Church for the year 2014-15 assessment roll, the school taxes for the 2015-16 schools year, and the village taxes for the 2015 assessment roll under section 420-a of the Real Property Tax Law.
Summary of provisions
Section one of this bill identifies the affected land as the parcel located in the Village of Freeport at 354 N. Main Street (section 55, block 363, lot 662) and authorizes the assessors from both Nassau County and the Village of Freeport to accept applications for property tax exemption for real property taxes under section 420-a of the Real Property Tax Law. If those applications are accepted, and if it is determined that the Truth Haitian Pentecostal Church would otherwise have been entitled to the exemption had the organization filed the application by the appropriate taxable status date, the Nassau County Assessor, upon approval of the Nassau County Legislature, and the Village of Freeport, upon approval of the board of trustees of the village, may grant the exemption from all taxation and correct the subject rolls. Further, if the exemption is granted, and the organization had paid any tax with respect to the subject rolls, then the governing tax body can, in its discretion, refund those taxes already paid and cancel and taxes, fines, liens, penalties, or interest that remain unpaid.
Section two of this bill provides that this act shall take effect immediately.
Justification
The Truth Haitian Pentecostal Church has been a strong community influence on Long Island since 2008. Initially located in the hamlet of Uniondale, NY in the town of Hempstead, NY, the Church moved to a new location on North Main Street in Freeport, NY in 2014. Prior to the move, the Church had been granted property tax exemptions under section 420-a of the Real Property Tax Law because the property was used exclusively for religious purposes. However, because of the move to their new location in Freeport, the church did not file for its tax exempt status by the appropriate tax status date for the year of 2014-15 with Nassau County or the Village of Freeport and has subsequently received tax bills from those entities. Due to the hardship that would result to the Truth Haitian Pentecostal Church from not receiving the tax-exempt status, a status the organization had received for many years prior to this year, this legislation would authorize the Nassau County and the Village of Freeport to retrospectively grant that tax-exempt status to this organization under section 420-a of the Real Property Tax Law.
Prior legislative history
New bill.
Fiscal impact
None.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.