Bill Text: NY S10321 | 2025-2026 | General Assembly | Amended


Bill Title: 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.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Passed) 2026-08-21 - SIGNED CHAP.267 [S10321 Detail]

Download: New_York-2025-S10321-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                        10321--A

                    IN SENATE

                                      May 13, 2026
                                       ___________

        Introduced  by  Sen.  BYNOE  -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

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


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13939-03-6
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