New York Assembly Bill A08117

New York 2025-2026 Regular Session

• Introduced: 5/1/25
• Refer: 5/1/25
• Refer: 1/7/26
• Report Pass: 3/24/26
• Refer: 3/24/26

Caption

Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020--2021 school taxes and the 2021 general taxes for the property at 40 Byrd Street.

Summary

This bill authorizes the Nassau County assessor to accept a late application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for property located at 40 Byrd Street in the Town of Hempstead. The exemption would apply to the 2020-2021 school taxes and the 2021 general taxes, and the application would be treated as though it had been filed on time for the relevant taxable status date. If the assessor, with approval from the Nassau County Legislature, determines the agency would have qualified for the exemption had it filed timely, the county may correct the tax rolls accordingly. The bill also allows the applicable governing body or tax department, in its discretion, to refund taxes already paid and to cancel unpaid taxes, fines, penalties, liens, or interest tied to the affected rolls. The act takes effect immediately.

Impact

The bill creates a narrow, local exception to the normal deadlines governing applications for real property tax exemptions under the General Municipal Law, specifically sections 506, 555, and 560. It gives Nassau County authority to process a retroactive exemption request for one identified parcel and one identified nonprofit/community development entity, and it may require adjustments to school and general tax rolls for the 2020-2021 and 2021 tax years. The measure could also affect refunds and the cancellation of related tax liabilities if the exemption is approved.

Sentiment

The available voting history suggests the bill was received favorably in committee, passing the Assembly Real Property Taxation Committee unanimously by an 8-0 vote and being referred onward to Ways and Means. That indicates broad support for the measure as a targeted corrective tax relief bill. No committee transcript is available, but the lack of recorded opposition in the vote suggests generally positive sentiment.

Contention

The main point of potential contention is the bill’s departure from ordinary filing deadlines and its retroactive application of a property tax exemption, which can raise fairness and precedent concerns in tax administration. Any disagreement would likely center on whether the applicant should receive relief despite missing the original deadline, and on the fiscal impact of refunding or canceling taxes already assessed or collected. Because the bill is highly specific to one parcel and one organization, concerns would be localized rather than broad policy objections.