Authorizes the town of Hempstead to file an application for exemption from real property taxes for a certain parcel of land located in the hamlet of West Hempstead

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:

     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the assessor of the county of Nassau is hereby authorized to accept from
     3  the  town  of  Hempstead an application for exemption from real property
     4  taxes pursuant to section 406 of the real property tax law with  respect
     5  to  the 2024-2025 assessment rolls for a portion of the 2024-2025 school
     6  taxes and with respect to all of the 2025-2026 assessment rolls for  the
     7  entire  2025-2026 school year and all of the 2025 and 2026 general taxes
     8  for the parcel conveyed to such municipal  corporation  located  at  434
     9  Hempstead  Turnpike, hamlet of West Hempstead, town of Hempstead, county
    10  of Nassau, otherwise known as Nassau county parcel ID section  33  block
    11  614  lots  26-28 and 71.  If accepted, the application shall be reviewed
    12  as if it had been received on or before the taxable status  date  estab-
    13  lished for such roll.
    14    If  satisfied that such municipal corporation would otherwise be enti-
    15  tled to such exemption if such municipal corporation had filed an appli-
    16  cation for exemption by the appropriate taxable status date, the  asses-
    17  sor,   upon   approval  by  the  Nassau  county  legislature,  may  make
    18  appropriate correction to the subject rolls. If such exemption is grant-
    19  ed and such municipal corporation, therefore, shall have  paid  any  tax
    20  with  respect to the subject rolls, the applicable governing body or tax
    21  department may, in its sole discretion, provide for the refund of  those
    22  taxes  paid  and cancel those taxes, fines, penalties, liens or interest
    23  remaining unpaid.
    24    § 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