New YorkHempstead may seek a late tax exemption for a West Hempstead parcel
The law lets Hempstead seek a late property tax exemption for a West Hempstead parcel, subject to the assessor's review and county lawmakers' approval.
What it does
Hempstead may apply late for a property tax exemption on its West Hempstead parcel. If the town qualifies and county lawmakers approve, the assessor may correct the tax rolls; local officials may choose whether to refund or cancel taxes.
Argument forThe town may get a chance to seek an exemption for the named parcel despite missing the filing deadline, if it otherwise qualifies and county lawmakers approve.
Argument againstEven if the exemption is granted, local officials could decline to refund taxes the town already paid, leaving the town without that money back.
More detail
The Nassau County assessor may accept Hempstead's late application for a property tax exemption. The application covers the parcel conveyed to Hempstead at 434 Hempstead Turnpike in West Hempstead, identified as Nassau County section 33, block 614, lots 26–28 and 71. The assessor must review an accepted application as if it arrived by the filing deadline. The town must otherwise qualify for the exemption. The assessor may correct the tax rolls only with approval from the Nassau County Legislature. If the exemption is granted, local officials may choose to refund taxes already paid or cancel unpaid taxes, fines, penalties, liens, or interest. The law takes effect immediately. The application covers the 2025–2026 assessment rolls, the full 2025–2026 school year, and the 2025 and 2026 general taxes.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Aug 21SIGNED CHAP.267Became Law
- Aug 14DELIVERED TO GOVERNORTo Governor
- Jun 5RETURNED TO SENATE
- Vote recorded Assembly Vote. Result: pass.Lower
- Jun 5PASSED ASSEMBLYPassed 2nd Chamber
- Jun 5ORDERED TO THIRD READING RULES CAL.616
- Jun 5SUBSTITUTED FOR A11267
- Jun 4REFERRED TO WAYS AND MEANSMinor
- Vote recorded Floor Vote. Result: pass.Upper
- Jun 4DELIVERED TO ASSEMBLY
- Jun 4PASSED SENATEPassed 1st Chamber
- Jun 2AMEND BY RESTORING TO ORIGINAL PRINT 10321
- Vote recorded Rules Vote - Version: A. Result: pass.Upper
- Jun 2ORDERED TO THIRD READING CAL.1581
- Jun 2COMMITTEE DISCHARGED AND COMMITTED TO RULESMinor
- May 27PRINT NUMBER 10321AMajor
- May 27AMEND AND RECOMMIT TO LOCAL GOVERNMENTMajor
- May 13REFERRED TO LOCAL GOVERNMENTIntroduced
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