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Bill

S 10203

Authorizes the assessor of Nassau county to accept an application for retroactive real property tax exempt status from Ray of Hope, Inc.

2025 Regular Session Introduced by Siela Bynoe

Nassau County may retroactively grant a 420-a real property tax exemption for Ray of Hope, Inc. on 760 St. Luke’s Place for 2026-2027, with possible roll corrections and refunds.

1ST REPORT CAL.1257
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Bill Summary · S 10203

Overview

This New York bill (S 10203, 2025-2026 Session) would authorize Nassau County to accept a retroactive real property tax exemption application from Ray of Hope, Inc. for a specific parcel and provide a mechanism to adjust the tax rolls and, if applicable, refund taxes previously paid.

Purpose and intent

  • Allow Ray of Hope, Inc. to apply for a real property tax exemption under section 420-a of the Real Property Tax Law for the 2026-2027 assessment roll.
  • Apply this exemption to all 2026-2027 school taxes and all 2026 general taxes for a designated parcel in Baldwin, Nassau County.
  • Permit the assessor to treat the retroactive application as if it had been filed by the applicable taxable status date, enabling correction of the rolls if a qualified exemption would have been granted earlier.

Key provisions

  • Location and eligibility:
    • Parcel: 760 St. Luke’s Place, Baldwin, NY (tax map section 36, Block 421, Lot 124).
    • Property tax exemption type: Real property tax exemption under section 420-a.
    • Tax years covered: 2026-2027 for both school taxes and general taxes.
  • Accepted application timing:
    • Nassau County assessor is authorized to accept Ray of Hope, Inc.’s retroactive exemption application despite missing the standard taxable status date.
    • If accepted, the application is reviewed as if received on or before the taxable status date for the 2026-2027 roll.
  • Correction and potential refunds:
    • If the assessor finds the organization would have been entitled to the exemption had the application been timely, the assessor may correct the subject tax rolls accordingly.
    • If the exemption is granted and taxes were paid, the relevant governing body or tax department may choose, in its sole discretion, to refund taxes already paid and cancel any outstanding taxes, fines, penalties, liens, or interest.
  • Effective date:
    • The act takes effect immediately upon enactment.

Affected parties

  • Ray of Hope, Inc.: potential exemption status retroactively granted for the specified parcel and tax years.
  • Nassau County assessor and tax department: authority to accept retroactive filings, adjust rolls, and authorize refunds or cancellations.
  • School districts and general tax authorities within Nassau County: potential changes to tax revenues, rolls, and any refunds or cancellations if the exemption is granted.
  • Debtors/taxpayers with interests in the parcel (e.g., the property owner) may see changes in tax liability and any refund processed.

Procedural and timeline aspects

  • Effective immediately upon enactment.
  • Applies to the 2026-2027 assessment roll, covering all school and general taxes for the specified parcel.
  • Provides a discretionary process for refunds and cancellation of penalties/liens if the exemption is approved and taxes were already paid.

Potential impact

  • Enables retroactive tax relief for a specific organization and property, potentially reducing local tax revenues if the exemption is granted and refunds are issued.
  • Shifts permissive decision-making to the Nassau County assessor and local governing bodies (in their sole discretion) regarding refunds and roll corrections.
  • Creates a taxpayer-friendly option for retroactive eligibility determination under the 420-a exemption framework, but relies on discretionary actions by local authorities.

Compiled from official sources — confirm details with the bill’s official record.

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