Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Lakeview Fire District

Summary

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Lakeview Fire District with respect to the 2025-2026 assessment roll for a portion of the 2025-2026 school taxes and a portion of the 2026 general taxes.

Summary from NY Open Legislation. How we handle summaries

Purpose, from the sponsor's memo

The purpose of this bill is to grant retroactive property tax exemption for all of the 2025-2026 assessment rolls for all applicable taxes for the parcel of land owned by such organization located at 390 Coventry Road North, Town of Hempstead, County of Nassau, in the Hamlet of West Hempstead, New York, otherwise known as Nassau county parcel ID section 35 block 514 lot 43. SUMARY OF PROVISIONS: Section 1 of this bill sets forth the authorization of Nassau County to accept the real property tax exemption for certain property from the Lakeview Fire District. This reads as follows: "Section 1. Notwith- standing any other provision of law to the contrary, the assessor of the County of Nassau is hereby authorized to accept from the Lakeview Fire District an application for exemption from real property taxes pursuant to section 406 and section 410 of the real property tax law with respect to the 2025-2026 assessment rolls for a portion of the 2025-2026 school taxes and a portion of the 2026 general taxes for the parcel conveyed to such organization located at 390 Coventry Road North, Town of Hempstead, County of Nassau, in the hamlet of West Hempstead, New York, otherwise known as Nassau County parcel ID section 35 block 514 lot 43. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. If satisfied that such organization should otherwise be entitled to such exemption if such organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau County Legislature, may make appropriate correction to the subject rolls. If such exemption is granted and such organization, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens or interest remaining unpaid." Section 2 of this bill provides the effective date. This reads as follows: "Section 2. This act shall take effect immediately."

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Passed one of the two chambers; it still needs the other.

Local Government · New York State Senate

Also referred to Real Property Taxation · New York State Assembly.

Your position on this bill

Choose the position closest to yours. You'll sign in or create an account to save it.

Recorded votes

• Vote: Floor vote

  NY SenateJun 4, 2026Result: passed

  Voted yes (58)Voted no (2)Voted present (0)Absent (3)

  See member positions

Full history

1. Jun 5, 2026

   Referred to committee

   REFERRED TO REAL PROPERTY TAXATION

   NY Assembly

2. Jun 4, 2026

   In committee

   COMMITTEE DISCHARGED AND COMMITTED TO RULES

   NY Senate

3. Jun 4, 2026

   Sent to the executive

   DELIVERED TO ASSEMBLY

   NY Senate

4. Jun 4, 2026

   Ordered to Third Reading CAL.1812

   ORDERED TO THIRD READING CAL.1812

   NY Senate

5. Jun 4, 2026

   Passed a chamber

   PASSED SENATE

   NY Senate

Read the record

• Read on NY Senate (opens in a new tab) The official record on nysenate.gov.