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

2025 Regular Session

Authorizes Nassau County to accept and process a retroactive real property tax exemption for Lakeview Fire District on parcel 390 Coventry Rd, with potential tax roll corrections a

REFERRED TO REAL PROPERTY TAXATION

Summary of Bill A 11545 (2025-2026, New York)

Purpose and intent

The bill authorizes the Nassau County assessor to accept an application from the Lakeview Fire District for real property tax exemption relief related to a specific parcel.

The exemption would apply to the 2025-2026 assessment roll, covering a portion of the 2025-2026 school taxes and a portion of the 2026 general taxes for the parcel located at 390 Coventry Road North, West Hempstead (Nassau County parcel ID section 35 block 514 lot 43).

Key provisions and changes

The Nassau County assessor is empowered to accept, review, and process an exemption application from the Lakeview Fire District despite potential timing gaps with the typical taxable status date.

The processing of the application occurs as if the application had been filed by or before the applicable taxable status date, provided the organization would have qualified had it filed timely.

If the assessor determines the Lakeview Fire District would have been entitled to the exemption if timely filed, the Nassau County Legislature must approve any correction to the tax rolls.

If the exemption is granted and taxes were already paid, the appropriate local governing body or tax department may (in their sole discretion) refund those taxes and cancel any remaining unpaid taxes, fines, penalties, liens, or interest related to the subject rolls.

Who or what is affected

Primary beneficiary: Lakeview Fire District, which seeks real property tax exemption relief for the specified parcel.

Affected property: 390 Coventry Road North, Town of Hempstead, hamlet of West Hempstead, Nassau County (parcel ID section 35 block 514 lot 43).

Local government actors: Nassau County assessor (authorized to process the application), Nassau County Legislature (approval of corrections to the tax rolls), and the applicable tax department or governing body responsible for refunds or cancellation of outstanding tax amounts if exemption is granted.

Procedural and timeline aspects

Effective date: Immediate upon enactment.

The act specifically contemplates consideration of an exemption for the 2025-2026 assessment roll, including portions of school taxes for 2025-2026 and general taxes for 2026, tied to the parcel identified.

The bill requires review as if the application were timely, with potential roll corrections contingent on legislative approval.

If refunds are due, they would be issued at the discretion of the governing body or tax department.

Practical impact and considerations

The bill provides a mechanism to grant an exemption retroactively or to correct the tax rolls to reflect eligibility that would have existed if an application had been timely filed.

It enables potential refunds or cancellation of accrued taxes and related penalties/liens if the exemption is approved.

The measure narrows to a specific parcel and a single district (Lakeview Fire District) and a narrow window of tax years (2025-2026 school taxes and 2026 general taxes).

Overall assessment

The legislation is a targeted, procedural tool to rectify potential real property tax exemptions for a specific fire district parcel by authorizing the Nassau County assessor to accept and process an exemption application and enabling corrective actions upon legislative approval.