Extends provisions related to the assessment and review of assessments in the county of Nassau

2025 Regular Session

Extends Nassau County’s assessment and assessment-review framework until June 30, 2028, preserving current procedures and timelines for taxpayers and officials.

REFERRED TO RULES

Summary of Bill A11487 (2025-2026)

Purpose and intent

A11487 extends certain temporary provisions related to the assessment and review of assessments in Nassau County, originally established by a 2002 law and amended in 2024. The bill delays the sunset of these provisions, extending them through June 30, 2028.

The measure is purely procedural, ensuring continued framework for Nassau County assessment administration and assessment-review processes during the extension period.

Key provisions and changes

Extends the effective period of specific Nassau County assessment-related provisions:

The amendments to the Nassau County Administrative Code and related parts of the Real Property Tax Law (as previously amended in 2024) remain in effect until June 30, 2028.
The changes specifically pertain to sections 6-2.1, 6-13.0, and 6-24.1 of the Nassau County Administrative Code, as added or amended by prior acts.
The addition of the phrase “the year following” to section 523-b of the Real Property Tax Law (as amended by the act) is also extended until the sunset date.

Upon reaching June 30, 2028, the cited provisions would be repealed, and the interim language would revert to prior statutory text unless further legislative action is taken.

Affected parties and entities

Nassau County residents and property taxpayers: The assessment and review framework governs how property assessments are determined and reviewed, including timelines and administrative procedures.

Nassau County and its assessment officials and agencies: Continuation of the established processes for assessment administration, review, appeals, and related procedures.

Real property tax professionals, appraisers, and tax representatives: Continued operational guidance and deadlines as defined by the extended provisions.

Procedural and timeline details

Effective date: The act takes effect immediately.

Sunset date (extension): June 30, 2028.

Post-extension: The provisions would be repealed on the sunset date unless further legislation extends or modifies them.

Legislative history (highlights):

Introduced by the Rules Committee at the request of Assembly Member Lavine.
Referred to the Real Property Taxation Committee, then to Rules/Ways and Means in mid-2026 as part of the process.
Passed the Assembly on June 1, 2026 and delivered to the Senate; referred to Rules.

Practical implications

By extending the current Nassau County assessment review framework, taxpayers retain established rights, procedures, and timelines for appealing assessments and for county administration to process assessments without interruption through mid-2028.

The extension provides continuity for local tax administration while potentially informing any subsequent reforms or reauthorization discussions beyond 2028.