Authorizes the Merrick Hook & Ladder Co. 1 fire company recieve retroactive real property tax exempt status

2025 Regular Session Introduced by Dave McDonough

The bill allows Nassau County to grant retroactive real property tax exemption and possible refunds for Merrick Hook & Ladder Co. 1 on 1893 Oakwood Ave. for 2025-26 school taxes an

REFERENCE CHANGED TO WAYS AND MEANS

Overview

Bill A10276, introduced in the 2025-2026 New York legislative session, would authorize retroactive real property tax exempt status for the Merrick Hook & Ladder Co. 1 fire company for a specific property in Nassau County. The measure applies to portions of the 2025-2026 school taxes and the 2026 general taxes for the parcel located at 1893 Oakwood Ave., Merrick, NY.

Main purpose and intent

Provide retroactive eligibility for real property tax exemption under section 464 of the Real Property Tax Law to Merrick Hook & Ladder Co. 1.

Allow correction of tax rolls to reflect an exemption for the 2025-2026 assessment rolls if the organization would have qualified had it filed by the appropriate taxable status date.

Permit refunds or cancellations of taxes, penalties, interest, and related charges if taxes were paid and the exemption is granted.

Key provisions and changes

Section 1 authorizes Nassau County to accept Merrick Hook & Ladder Co. 1’s application for exemption for:

a portion of the 2025-2026 school taxes, and
a portion of the 2026 general taxes
for the parcel: Nassau County Parcel ID Section 55 Block 127 Lot 62 (1893 Oakwood Ave., Merrick, Town of Hempstead, Nassau County).

If the application is accepted, it will be reviewed as if filed on or before the taxable status date for the relevant rolls.

If the organization would have qualified had it filed on time, the assessor (with approval from the Nassau County Legislature) may correct the tax rolls accordingly.

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

refund the taxes paid,
cancel any remaining unpaid taxes, fines, penalties, liens, or interest.

Section 2 provides that the act takes effect immediately.

Who is affected

Merrick Hook & Ladder Co. 1 (the applicant organization) is the primary directly affected party, seeking retroactive tax exemption.

Nassau County, including the Nassau County Legislature (as a condition for approving roll corrections), and the Nassau County property tax administration.

Potential impact on property tax rolls for the 2025-2026 assessment period and the 2026 general tax roll.

Procedural and timeline aspects

The bill amends the tax assessment process to allow a retroactive exemption review beyond the usual taxable status date.

Requires approval by the Nassau County Legislature to finalize roll corrections.

Effective immediately upon enactment, with retroactive application to specified tax periods (2025-2026 school taxes and 2026 general taxes).

Potential impacts and considerations

Financial: Possible refunds or tax reductions for the subject parcel if exemption is granted after taxes were paid.

Administrative: Requires revision of the 2025-2026 school tax roll and the 2026 general tax roll for the parcel.

Precedent: Establishes a mechanism for retroactive exemptions for other nonprofit or volunteer fire companies under similar circumstances, subject to local legislative approval.

Note: The bill has a direct impact on the specified parcel and involves discretionary action by the Nassau County Legislature in granting roll corrections and refunds.