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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11267
SPONSOR: Ra TITLE OF BILL:
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
PURPOSE OR GENERAL IDEA OF BILL:
Authorizes the County of Nassau to grant a retroactive real property tax
exemption to the Town of Hempstead.
SUMMARY OF PROVISIONS:
Section 1 allows for the assessor of the County of Nassau to accept from
the town of Hempstead an application for exemption from real property
taxes, If approved, the application shall be reviewed as if it had been
received on or before the taxable status date established for such roll.
Section 2 establishes the effective date.
JUSTIFICATION:
The Town of Hempstead is seeking a retroactive exemption for a parcel
located in the hamlet of West Hempstead, formerly know as the Capri
Motel. This correction will ensure the Town of Hempstead is issued a
refund on taxes paid and the Town can recoup these funds.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
11267
IN ASSEMBLY
May 4, 2026
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation
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 the 2024-2025 assessment rolls for a portion of the 2024-2025 school
6 taxes and with respect to all of the 2025-2026 assessment rolls for the
7 entire 2025-2026 school year and all of the 2025 and 2026 general taxes
8 for the parcel conveyed to such municipal corporation located at 434
9 Hempstead Turnpike, hamlet of West Hempstead, town of Hempstead, county
10 of Nassau, otherwise known as Nassau county parcel ID section 33 block
11 614 lots 26-28 and 71. If accepted, the application shall be reviewed
12 as if it had been received on or before the taxable status date estab-
13 lished for such roll.
14 If satisfied that such municipal corporation would otherwise be enti-
15 tled to such exemption if such municipal corporation had filed an appli-
16 cation for exemption by the appropriate taxable status date, the asses-
17 sor, upon approval by the Nassau county legislature, may make
18 appropriate correction to the subject rolls. If such exemption is grant-
19 ed and such municipal corporation, therefore, shall have paid any tax
20 with respect to the subject rolls, the applicable governing body or tax
21 department may, in its sole discretion, provide for the refund of those
22 taxes paid and cancel those taxes, fines, penalties, liens or interest
23 remaining unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13939-01-5
