Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Lakeview Fire District

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          11545

                                  I N  A S S E M B L Y

                                      June 1, 2026
                                       ___________

        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Burroughs)
          -- read once and referred to the Committee on Real Property Taxation

        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:

     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 Lakeview Fire District an application for exemption from real  prop-
     4  erty taxes pursuant to sections 406 and 410 of the real property tax law
     5  with  respect  to  the  2025-2026  assessment  roll for a portion of the
     6  2025-2026 school taxes and a portion of the 2026 general taxes  for  the
     7  parcel conveyed to such organization located at 390 Coventry Road North,
     8  Town  of  Hempstead,  County of Nassau, in the hamlet of West Hempstead,
     9  New York, otherwise known as Nassau County parcel ID  section  35  block
    10  514  lot 43. If accepted, the application shall be reviewed as if it had
    11  been received on or before the taxable status date established for  such
    12  roll.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such exemption  if  such  organization  had  filed  an  application  for
    15  exemption  by  the  appropriate  taxable status date, the assessor, upon
    16  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    17  correction  to  the subject rolls. If such exemption is granted and such
    18  organization, therefore, shall have paid any tax  with  respect  to  the
    19  subject  rolls,  the applicable governing body or tax department may, in
    20  its sole discretion, provide for the refund  of  those  taxes  paid  and
    21  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    22  unpaid.
    23    § 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