Bill > S08330

This bill authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the Incorporated Village of Hempstead Community Development Agency for a specific property located at 40 Byrd Street. The bill allows the assessor to review the application as if it had been submitted on time for the 2020-2021 school taxes and 2021 general taxes, despite missing the original filing deadline. If the assessor determines that the organization would have qualified for the exemption under section 420-a of the real property tax law, they can make corrections to the tax rolls with approval from the Nassau County Legislature. Furthermore, if the exemption is granted and the organization has already paid taxes on the property, the governing body or tax department may refund those taxes or cancel any remaining unpaid taxes, fines, penalties, liens, or interest. This bill provides a specific exception to standard tax exemption application procedures, offering retroactive relief for this particular property and organization.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8330