New York Assembly Bill A04277

New York 2025-2026 Regular Session

• Introduced: 1/31/25
• Refer: 1/31/25
• Refer: 1/7/26
• Report Pass: 4/21/26
• Refer: 4/21/26
• Report Pass: 4/28/26
• Engrossed: 5/4/26
• Refer: 5/4/26

Caption

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.

Impact

If enacted, A04277 would amend existing real property tax laws to allow the inclusion of late applications for tax exemptions, a move that is expected to provide essential financial relief to non-profit organizations. This bill specifically addresses concerns related to the administrative processes that could prevent eligible non-profits from receiving tax benefits. By enabling the church to file for exemptions retroactively, the bill aims to align more closely with the objectives of assisting community-serving organizations that provide significant benefits to their localities.

Summary

Bill A04277 seeks to authorize the Power House Church to file a retroactive application for real property tax exemption with the Nassau County assessor. Specifically, the bill pertains to the properties owned by the church located at 734 Woodfield Road in West Hempstead, New York, concerning the 2023 and 2024 assessment rolls. The intent of the bill is to provide tax relief to the church by allowing it to apply for exemptions that it may have otherwise missed due to deadlines or administrative oversights.

Contention

While A04277 appears to be beneficial for the Power House Church and similar entities, it may raise questions regarding the fairness and consistency of tax exemption policies for other organizations. Critics might argue that allowing retroactive applications could open the door for potential abuse or inequities, where some organizations may not have the same opportunity to apply retroactively. This could lead to disparities among non-profits based on their administrative capacities, possibly raising concerns among local taxpayers about the treatment of different entities under the tax code.