Senate BillChaptered/Signed
S 4325: Authorizes Powell House, in the village of Farmingdale, county of Nassau, to apply for and receive a retroactive property tax exemption with respect to the 2024-2025 school tax assessment rolls and the 2025 general tax assessment roll.
What S 4325 does, verified August 22, 2026
The bill authorizes the county assessor of Nassau to accept an application for a real property tax exemption from Powell House for a specific parcel of land. The exemption is for the 2024 and 2025 assessment rolls for a portion of the school taxes and general taxes. If accepted, the application will be reviewed as if it had been received on or before the taxable status date. If the organization is deemed eligible for the exemption, the assessor may make corrections to the subject rolls with approval from the Nassau County Legislature. If the exemption is granted, the applicable governing body may provide for the refund of taxes paid and cancel any remaining taxes, fines, or penalties. The bill takes effect immediately.
Bill journey
✓IntroducedComplete
✓In CommitteeComplete
✓First Chamber FloorComplete
✓Second ChamberComplete
✓GovernorComplete
6ChapteredCurrent
Last action: SIGNED CHAP.243 (2026-08-21)Alert me
Quick answers about S 4325
- What is the current status of S 4325?
- As of August 22, 2026, S 4325 is recorded as "Chaptered/Signed": it has been signed by the Governor and chaptered into law. The last recorded action, on August 21, 2026, was "SIGNED CHAP.243".
- Did S 4325 pass?
- Yes. S 4325 passed both houses and was signed into law (last action August 21, 2026). New York laws take effect on the date written into the bill, often immediately on signing or a set number of days afterward.
- Who wrote S 4325, and where is it now?
- S 4325 was authored by Sen. Steven Rhoads.
Author and sponsors
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| Aug. 21, 2026 | SIGNED CHAP.243 |
| Aug. 14, 2026 | DELIVERED TO GOVERNOR |
| Jun. 05, 2026 | returned to senate |
| Jun. 05, 2026 | passed assembly |
| Jun. 05, 2026 | ordered to third reading rules cal.570 |
Latest bill textIntroduced version, February 4, 2025 · 356 words
STATE OF NEW YORK ________________________________________________________________________ 4325 2025-2026 Regular Sessions IN SENATE February 4, 2025 ___________ Introduced by Sen. RHOADS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the county of Nassau assessor to accept an applica- tion for a real property tax exemption from Powell House 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 Powell House an application for exemption from real property taxes 4 pursuant to section 420-a of the real property tax law with respect to 5 the 2024 and 2025 assessment rolls for a portion of the 2024-2025 school 6 taxes and a portion of the 2025 general taxes for the parcel conveyed to 7 such organization located at 33 Merritts Road, village of Farmingdale, 8 town of Oyster Bay, county of Nassau, otherwise known as Nassau county 9 parcel ID section 49, block 22, lot 18. If accepted, the application 10 shall be reviewed as if it had been received on or before the taxable 11 status date established for such roll. 12 If satisfied that such organization would otherwise be entitled to 13 such exemption if such organization had filed an application for 14 exemption by the appropriate taxable status date, the assessor, upon 15 approval by the Nassau county legislature, may make appropriate 16 correction to the subject rolls. If such exemption is granted and such 17 organization, therefore, shall have paid any tax with respect to the 18 subject rolls, the applicable governing body or tax department may, in 19 its sole discretion, provide for the refund of those taxes paid and 20 cancel those taxes, fines, penalties, liens or interest remaining 21 unpaid. 22 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08668-01-5
Text of S 4325 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions