Authorizes the town of Hempstead to file an application for exemption from real property taxes for a certain parcel of land located in the hamlet of West Hempstead

2025 Regular Session Introduced by Siela Bynoe

Allows retroactive real property tax exemption for Town of Hempstead parcel at 434 Hempstead Turnpike, West Hempstead, if timely filing review is approved.

REFERRED TO WAYS AND MEANS

Bill Summary: S 10321 (2025-2026) – Nassau County / Town of Hempstead Real Property Tax Exemption

Main purpose

authorizes the Nassau County assessor to accept and process an application from the Town of Hempstead for a real property tax exemption under section 406 of the Real Property Tax Law (RPTL) for a specific parcel in West Hempstead. The measure allows an exemption on past and future tax rolls when the Town would have qualified if it had filed by the appropriate taxable status date.

Key provisions and changes

Eligibility to apply: The Nassau County assessor may accept an exemption application from the Town of Hempstead for a defined parcel located at 434 Hempstead Turnpike, West Hempstead (Nassau County parcel ID section 33 block 614 lots 26-28 and 71).

Tax years covered (if accepted):

2024-2025 assessment rolls: partial exemption for a portion of the 2024-2025 school taxes.
2025-2026 assessment rolls: full exemption for the entire 2025-2026 school year and for all 2025 and 2026 general taxes.

Tax status date consideration: If the application is accepted, the review shall treat it as if received on or before the taxable status date for the applicable roll.

Determination and corrective action:

If the assessor, with Nassau County Legislature approval, determines the Town would have been entitled to the exemption had it filed by the proper date, the assessor may correct the subject tax rolls accordingly.
If the exemption is granted and taxes have already been paid, the governing body or tax department has discretion to refund paid taxes and cancel remaining unpaid taxes, penalties, liens, or interest.

Governing action: Any refunds or cancellations would require approval by the relevant local governing bodies and/or tax department at their sole discretion.

Who is affected

Primary beneficiary: Town of Hempstead (specifically the parcel at 434 Hempstead Turnpike, West Hempstead).

Taxing authorities: Nassau County assessor, Nassau County Legislature, and local town/taxing bodies responsible for school and general taxes in the affected rolls.

Property owner(s): the Town of Hempstead, if/when the exemption is granted and rolls are corrected.

Taxpayers: potential tax refunds or waivers of penalties/interest if refunds are issued.

Procedural and timeline aspects

Effective date: Immediate upon enactment.

Processing timeline: The measure provides authority to accept and review an exemption application for retroactive treatment on specified rolls; approvals require Nassau County Legislature consent for corrective actions.

Legislative history (highlights):

Introduced May 13, 2026.
Multiple committee steps culminating in Senate passage on June 4, 2026.
Referral to Assembly and Ways and Means as part of the bill’s journey.

Practical impact and considerations

The bill offers a mechanism to retroactively apply an exemption that the Town could have claimed if filed timely, potentially reducing property tax liability for the relevant years.

It includes safeguards to ensure proper roll corrections and potential tax refunds, subject to approvals by appropriate fiscal bodies.

This is a targeted, parcel-specific exemption rather than a broad policy change to general tax exemptions.

Effective date

Takes effect immediately upon enactment.