Authorizes the village of New Hyde Park to file an application for exemption from real property taxes for a portion of the 2024-2025 assessment rolls and all of the 2025 general taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11268A
SPONSOR: Ra TITLE OF BILL:
An act in relation to authorizing the village of New Hyde Park to file
an application for exemption from real property taxes
PURPOSE OR GENERAL IDEA OF BILL:
To allow the village of New Hyde Park file with the Nassau County asses-
sor an application for exemption from real property taxes.
SUMMARY OF PROVISIONS:
Section 1 permits the assessor of the county of Nassau to accept from
the village of New Hyde Park an application for exemption from real
property taxes pursuant to section 406 of the real property tax law. If
accepted, the application shall be reviewed as if it had been received
on or before the taxable status date established for such assessment
roll. If such application is accepted, and upon approval by the Nassau
County legislature, the assessor may make appropriate correction to the
subject rolls.
Section 2 establishes the effective date.
JUSTIFICATION:
The village of New Hyde Park, located in Nassau County, purchased
parcels of property on October 17, 2024, for municipal use. The village
was exempted from real property taxes for the 2025-2026 tax year but
received notice of unpaid taxes from the county for the 2024-2025 tax
year. The bill will correct this and alleviate the village from being
obligated to pay these taxes.
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
________________________________________________________________________
11268--A
IN ASSEMBLY
May 4, 2026
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation -- reported and referred to the Committee on
Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the village of New Hyde Park to file
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 village of New Hyde Park an application for exemption from real
4 property taxes pursuant to section 406 of the real property tax law with
5 respect to the 2024-2025 assessment rolls for a portion of the 2024-2025
6 school taxes and all of the 2025 general taxes for the parcels owned by
7 such organization, with such parcels being located in the village of New
8 Hyde Park, county of Nassau, otherwise known as Nassau county parcel ID
9 section 33 block 184 lots 222, 223, 227, 228, 324 and 326. If accepted,
10 the application shall be reviewed as if it had been received on or
11 before the taxable status date established for such assessment 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.
LBD14163-02-6
