New YorkNassau assessor may review fire company's late property tax exemption application
A new law lets the Nassau County assessor consider the fire company's late application for an exemption on its Merrick property, subject to qualification and county approval.
What it does
Merrick Hook & Ladder Co. 1 may apply late for a property tax exemption on its parcel at 1893 Oakwood Ave. The assessor may review the application as if it arrived by the usual deadline.
If the exemption is granted, local officials may refund taxes the company already paid. They may also cancel unpaid taxes, fines, penalties, liens, or interest.
Argument forThe company could receive an exemption review despite missing the usual filing date, if it would otherwise have qualified and the county legislature approves a tax-roll correction.
Argument againstThe company may get no refund or cancellation because local officials can choose whether to provide that relief, even if the exemption is granted.
More detail
The Nassau County assessor may accept and review the company's late application for a property tax exemption. This applies to the parcel conveyed to Merrick Hook & Ladder Co. 1 at 1893 Oakwood Ave. in Merrick, Hempstead, Nassau County. The assessor must find that the company would have qualified if it had applied by the usual deadline. The Nassau County Legislature must approve any correction to the tax rolls. The law took effect immediately. The application covers part of the 2025–2026 school taxes and part of the 2026 general taxes.
If the exemption is granted, the relevant local government or tax department may refund taxes already paid and cancel unpaid taxes and related charges. The taxes must relate to the company's specified parcel and the covered tax rolls. A refund or cancellation is optional, not required. This applies only if the exemption is granted and the company paid taxes on the covered rolls. These options apply to taxes on the 2025–2026 assessment rolls for part of the 2025–2026 school taxes and part of the 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.254Became Law
- Aug 14DELIVERED TO GOVERNORTo Governor
- Jun 3RETURNED TO SENATE
- Vote recorded Assembly Vote. Result: pass.Lower
- Jun 3PASSED ASSEMBLYPassed 2nd Chamber
- Jun 3ORDERED TO THIRD READING RULES CAL.452
- Jun 3SUBSTITUTED FOR A10276
- May 29REFERRED TO REAL PROPERTY TAXATIONMinor
- Vote recorded Floor Vote. Result: pass.Upper
- May 29DELIVERED TO ASSEMBLY
- May 29PASSED SENATEPassed 1st Chamber
- Mar 12ADVANCED TO THIRD READING
- Mar 112ND REPORT CAL.
- Mar 101ST REPORT CAL.506
- Vote recorded Local Government Vote. Result: pass.Upper
- Jan 21REFERRED TO LOCAL GOVERNMENTIntroduced
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