Authorizes the Merrick Hook & Ladder Co. 1 fire company receive retroactive real property tax exempt status for the property located at 1893 Oakwood Ave, hamlet of Merrick, town of Hempstead, county of Nassau.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10276
SPONSOR: McDonough TITLE OF BILL:
An act authorizing the Merrick Hook & Ladder Co. 1 receive retroactive
real property tax exempt status
PURPOSE:
Authorizes the Merrick Hook & Ladder Co. 1 fire company receive retroac-
tive real property tax exemption.
SUMMARY OF PROVISIONS:
Section 1. Notwithstanding any other provisions of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Merrick Hook & Ladder Co. 1, an application from exemption from real
property taxes pursuant to section 464 of the real property tax law with
respect to the 20252026 assessment rolls for a portion of 2025-2026
school taxes and a portion of the 2026 general taxes. Parcel information
in the bill. Nassau County tax rolls will be corrected, and they will be
reimbursed a portion.
§ 2. This act shall take effect immediately.
JUSTIFICATION:
If not for acquiring this real property following the exemption applica-
tion deadline, this fire department would otherwise be entitled to a
full real property tax exemption. This bill permits the assessor of the
County of Nassau to accept the organization's application for exemption
and provide a retroactive exemption back to the time the not-for-profit
acquired the property.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10276
IN ASSEMBLY
February 20, 2026
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the Merrick Hook & Ladder Co. 1 receive retroactive
real property tax exempt status
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 Merrick Hook & Ladder Co. 1, an application for exemption from real
4 property taxes pursuant to section 464 of the real property tax law with
5 respect to the 2025-2026 assessment rolls for a portion of the 2025-2026
6 school taxes and a portion of the 2026 general taxes for the parcel
7 conveyed to such organization located at 1893 Oakwood Ave, hamlet of
8 Merrick, town of Hempstead, county of Nassau, otherwise known as Nassau
9 county parcel ID section 55 block 127 lot 62. If accepted, the applica-
10 tion shall be reviewed as if it had been received on or before the taxa-
11 ble status date established for such roll.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Nassau county legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject rolls, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 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.
LBD14393-01-6
