A 11545: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Lakeview Fire District with respect to the 2025-2026 assessment roll for a portion of the 2025-2026 school taxes and a portion of the 2026 general taxes.

  
  STATE OF NEW YORK ________________________________________________________________________ 11545  IN ASSEMBLY June 1, 2026 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Burroughs) -- read once and referred to the Committee on Real Property Taxation AN ACT in relation to authorizing the county of Nassau assessor to accept an application for a real property tax exemption from the Lake- view Fire District The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the county of Nassau is hereby authorized to accept from 3 the Lakeview Fire District an application for exemption from real prop- 4 erty taxes pursuant to sections 406 and 410 of the real property tax law 5 with respect to the 2025-2026 assessment roll for a portion of the 6 2025-2026 school taxes and a portion of the 2026 general taxes for the 7 parcel conveyed to such organization located at 390 Coventry Road North, 8 Town of Hempstead, County of Nassau, in the hamlet of West Hempstead, 9 New York, otherwise known as Nassau County parcel ID section 35 block 10 514 lot 43. If accepted, the application shall be reviewed as if it had 11 been received on or before the taxable status date established for such 12 roll. 13 If satisfied that such organization would otherwise be entitled to 14 such exemption if such organization had filed an application for 15 exemption by the appropriate taxable status date, the assessor, upon 16 approval by the Nassau county legislature, may make appropriate 17 correction to the subject rolls. If such exemption is granted and such 18 organization, therefore, shall have paid any tax with respect to the 19 subject rolls, the applicable governing body or tax department may, in 20 its sole discretion, provide for the refund of those taxes paid and 21 cancel those taxes, fines, penalties, liens or interest remaining 22 unpaid. 23 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD16032-01-6