What's happening
This bill allows the Freeport Bible Center to apply for a past property tax exemption for 2026.
Why it matters
Directly affects the Village of Freeport in Nassau County. , enabling local authorities to retroactively consider a property tax exemption application from the Freeport Bible Center for multiple parcels at a specific address.
Impacts not-for-profit organizations. especially religious and community groups—by setting a precedent for legislative relief when deadlines for tax exemption filings are missed, potentially reducing their financial burdens.
Could result in refunds or cancellation of taxes, penalties, or interest. if the exemption is granted, meaning the local government may lose some tax revenue but the organization could regain previously paid taxes, possibly redirecting funds to community or charitable programs.
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Who cares
Freeport Bible Center
The main beneficiary, as this legislation allows them to apply retroactively for a real property tax exemption they missed, potentially saving significant funds.
Village of Freeport
The village government and assessor's office must process the late application, review the exemption, and possibly handle refunds or cancellations of taxes, which could affect local tax revenue and administrative workload.
Local Taxpayers and Residents
Residents may be indirectly affected if the village refunds or cancels taxes for the property, as this could shift tax burdens or impact funding for local services.
Other Not-for-Profit Organizations
This sets a precedent for similar organizations seeking legislative relief for missed tax exemption deadlines, potentially influencing future policy or requests.
Headline styles
Freeport Bible Center Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 58–2
- Ordered to third reading cal.1776
- Referred to rules
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Retroactive Tax Exemption for Church
In Assembly Committee · Real Property Taxation · Sponsor Noah Burroughs
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10624
IN SENATE
June 1, 2026
Introduced by Sen. BYNOE -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT to authorize the Freeport Bible Center to file an application for a retroactive real property tax exemption with the village of Freeport assessor
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the village of Freeport is hereby authorized to accept from the Freeport Bible Center 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, for all applicable taxes for the parcels owned by such not-for-profit corporation located at 50 North Main Street, village of Freeport, county of Nassau, otherwise known as Nassau county tax map district section 55 block 236-1 lot 202, Nassau county tax map district section 55 block 236-01 lot 203, Nassau county tax map district section 55 block 236-1 lot 66, and Nassau county tax map district section 62 block 092-00 lot 00011. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such assessment rolls.
If satisfied that such organization would otherwise be entitled to such exemption if such organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the village of Freeport board of trustees, may make appropriate correction 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 applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens or interest 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.
LBD15709-05-6
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize the Freeport Bible Center to file an application for a retroactive real property tax exemption with the village of Freeport assessor
Purpose
To grant a retroactive property tax exemption for all the 2026 assess- ment rolls for all applicable taxes for the parcel owned by such not- for-profit corporation located at 50 North Main Street., town of Free- port, county of Nassau, otherwise known as Nassau County tax map district section 55 block 236-1 lot 202, Nassau County tax map district section 55 block 236-01 lot 203, Nassau County tax map district section 55 block 236-1 lot 66.
Summary of provisions
Section one sets forth the authorization of the Village of Hempstead to accept the real property tax exemption for certain property from Free- port Bible Center.
Section two is the effective date.
Justification
Freeport Bible Center is a not-for-profit religious organization that provides essential spiritual, charitable, and community services to residents in the Village of Freeport and surrounding areas. As with many houses of worship, the organization operates in furtherance of religious and community-based purposes that align with the intent of New York State's real property tax exemption provisions for not-for-profit enti- ties.
Due to administrative or filing circumstances, the organization was unable to secure the appropriate exemption on the 2026 assessment roll. This legislation would authorize the Village of Freeport Assessor to accept a retroactive application, ensuring that Freeport Bible Center is not unduly penalized and is afforded the same tax-exempt status as simi- larly situated religious institutions.
Granting this exemption will allow the organization to continue dedicat- ing its limited resources toward serving the community, including providing religious services, outreach programs, and support to local residents. This measure is consistent with past legislative actions taken to provide relief to qualifying not-for-profit organizations that have demonstrated eligibility but were unable to meet procedural dead- lines.
Accordingly, this legislation is necessary to promote fairness and support the continued operation of a community-based religious institu- tion.
Legislative history
New Bill
Fiscal i lications
None to the state.
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.