S T A T E O F N E W Y O R K
________________________________________________________________________
10608
I N S E N A T E
May 29, 2026
___________
Introduced by Sen. BYNOE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from the Lake-
view Fire District
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 Lakeview Fire District an application for exemption from real prop-
erty taxes pursuant to sections 406 and 410 of the real property tax law
with respect to the 2025-2026 assessment roll for a portion of the
2025-2026 school taxes and a portion of the 2026 general taxes for the
parcel conveyed to such organization located at 390 Coventry Road North,
Town of Hempstead, County of Nassau, in the hamlet of West Hempstead,
New York, otherwise known as Nassau County parcel ID section 35 block
514 lot 43. If accepted, the application shall be reviewed as if it had
been received on or before the taxable status date established for such
roll.
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 Nassau county legislature, 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16032-01-6