BILL NUMBER: S10608
SPONSOR: BYNOE
 
TITLE OF BILL:
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
 
PURPOSE:
The purpose of this bill is to grant retroactive property tax exemption
for all of the 2025-2026 assessment rolls for all applicable taxes for
the parcel of land owned by 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.
 
SUMARY OF PROVISIONS:
Section 1 of this bill sets forth the authorization of Nassau County to
accept the real property tax exemption for certain property from the
Lakeview Fire District. This reads as follows: "Section 1. Notwith-
standing 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 property taxes pursuant
to section 406 and section 410 of the real property tax law with respect
to the 2025-2026 assessment rolls 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 should 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."
Section 2 of this bill provides the effective date. This reads as
follows: "Section 2. This act shall take effect immediately."
 
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing the assessor
to accept the late application.
 
LEGISLATIVE HISTORY:
New Legislation
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This at shall take effective immediately.