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

2025 Regular Session Introduced by Siela Bynoe

Allows Nassau County to accept and process a late real property tax exemption for Lakeview Fire District on 390 Coventry Rd West Hempstead, with potential refunds or adjusted taxes

REFERRED TO REAL PROPERTY TAXATION

Summary of Bill S.10608 (Session: 2025-2026) — New York

Purpose and intent

Authorizes the Nassau County assessor to accept a real property tax exemption application from the Lakeview Fire District for a specific property and tax period.

The exemption would apply to a portion of the 2025-2026 school taxes and a portion of the 2026 general taxes for the described parcel.

Key provisions and changes

The Nassau County assessor is authorized to accept an exemption application from the Lakeview Fire District for the property located at:

390 Coventry Road North, Town of Hempstead
Hamlet of West Hempstead
Nassau County parcel ID: section 35, block 514, lot 43

If the application is accepted, it will be reviewed as if it were filed by the taxable status date for the 2025-2026 assessment roll.

If the assessor determines the Lakeview Fire District would be entitled to the exemption had the application been timely filed, the Nassau County Legislature must approve any correction to the subject rolls.

If the exemption is granted and taxes have already been paid, the appropriate governing body or tax department may, at their discretion:

Refund taxes paid
Cancel any remaining unpaid taxes, fines, penalties, liens, or interest

The act updates the real property tax process specifically to allow this late-a pproximate exemption handling for the Lakeview Fire District parcel.

Who or what is affected

Primary: Lakeview Fire District and the Nassau County real property tax rolls.

Affected property: Parcel at 390 Coventry Road North, West Hempstead, NY (Nassau County parcel ID 35-514-43).

Taxpayers potentially impacted by refunds or adjusted tax bills if the exemption is granted and taxes were previously paid.

Procedural and timeline aspects

Effective date: Immediate.

Process steps: 1) Nassau County assessor may accept the Lakeview Fire District’s exemption application for the specified parcel and tax periods. 2) If accepted, the application is reviewed as if timely filed by the taxable status date. 3) If eligible, the assessor, with Nassau County Legislature approval, may correct the tax rolls accordingly. 4) If taxes were paid, the governing body or tax department may issue a refund and cancel remaining taxes/liens/penalties as appropriate.

Legislative action history: Referred to Local Government on May 29, 2026.

Sponsor: Senator Bynoe (co-sponsor: Siela Bynoe).

Notes

The bill specifies it applies to a “portion” of the 2025-2026 school taxes and a “portion” of the 2026 general taxes, indicating partial-year applicability tied to the particular parcel and exemption type under sections 406 and 410 of the Real Property Tax Law.