Bill > S06817

This bill authorizes the Nassau County assessor to accept a late application for a real property tax exemption from the Incorporated Village of Hempstead for a specific property located at 277 Franklin St. Specifically, the bill allows the exemption application to be considered for the 2023-2024 assessment rolls, even though it was submitted after the standard taxable status date. If the assessor determines that the village would have qualified for the exemption had it been submitted on time, the assessor can, with approval from the Nassau County Legislature, make corrections to the tax rolls. Furthermore, if the exemption is granted and the village has already paid taxes on the property, the governing body may refund those taxes or cancel any remaining unpaid taxes, fines, penalties, liens, or interest. This bill provides a special, one-time exception to standard tax exemption filing procedures for this specific municipal property.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6817