New York Assembly Bill A11153

New York 2025-2026 Regular Session

• Introduced: 4/28/26
• Refer: 4/28/26

Caption

Authorizes the Freeport Bible Center to file an application for a retroactive real property tax exemption with the county of Nassau assessor for all applicable taxes from the 2026 assessment roll.

Impact

The passage of A11153 would facilitate the Freeport Bible Center's ability to receive tax relief retroactively, which could significantly support its financial sustainability and operational capacity. If granted, the Nassau County assessor would review the application and potentially correct the tax rolls accordingly, enabling the organization to benefit as if it had applied by the designated tax status date. This change could set a precedent for similar organizations seeking retroactive tax exemptions, thereby impacting local tax policies and practices within the county.

Summary

Bill A11153 aims to authorize the Freeport Bible Center to retroactively apply for a real property tax exemption for specific parcels of land located in Nassau County. This exemption applies to the 2026 assessment roll, allowing the Freeport Bible Center, a not-for-profit corporation, to file this application despite any existing laws that may typically prohibit such retroactive requests. The bill directly addresses the parcels owned by the Center, which are identified in the bill's text by their tax map district details.

Contention

However, there may be contention surrounding the bill, particularly regarding equity and consistency in tax law enforcement. Critics of retroactive tax exemptions might argue that such measures could undermine the predictability of tax collection and lead to inconsistencies in how tax obligations are enforced among similar organizations. Additionally, there could be questions regarding the broader implications for local government revenues and the fairness towards organizations that do not receive similar exemptions.