S T A T E O F N E W Y O R K
________________________________________________________________________
11267
I N A S S E M B L Y
May 4, 2026
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation
AN ACT authorizing the assessor of the county of Nassau to accept from
the town of Hempstead an application for exemption from real property
taxes
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
the town of Hempstead an application for exemption from real property
taxes pursuant to section 406 of the real property tax law with respect
to the 2024-2025 assessment rolls for a portion of the 2024-2025 school
taxes and with respect to all of the 2025-2026 assessment rolls for the
entire 2025-2026 school year and all of the 2025 and 2026 general taxes
for the parcel conveyed to such municipal corporation located at 434
Hempstead Turnpike, hamlet of West Hempstead, town of Hempstead, county
of Nassau, otherwise known as Nassau county parcel ID section 33 block
614 lots 26-28 and 71. If accepted, the application shall be reviewed
as if it had been received on or before the taxable status date estab-
lished for such roll.
If satisfied that such municipal corporation would otherwise be enti-
tled to such exemption if such municipal corporation had filed an appli-
cation for exemption by the appropriate taxable status date, the asses-
sor, upon approval by the Nassau county legislature, may make
appropriate correction to the subject rolls. If such exemption is grant-
ed and such municipal corporation, 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13939-01-5
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