S 8961: Authorizes the Merrick Hook & Ladder Co. 1 fire company receive retroactive real property tax exempt status for the property located at 1893 Oakwood Ave, hamlet of Merrick, town of Hempstead, county of Nassau.
The bill allows the Merrick Hook & Ladder Co. 1 to receive retroactive real property tax exempt status for a specific parcel of land in Nassau County, New York. The exemption applies to a portion of the 2025-2026 school taxes and a portion of the 2026 general taxes for the land located at 1893 Oakwood Avenue. If the application is accepted, the exemption will be reviewed as if it had been filed on or before the taxable status date. The assessor may make corrections to the subject rolls if the organization meets the exemption requirements. If the exemption is granted, the organization may be eligible for a refund of any taxes paid and the cancellation of unpaid taxes, fines, and penalties. The exemption will take effect immediately.
- What is the current status of S 8961?
- As of August 21, 2026, S 8961 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.254".
- Did S 8961 pass?
- Yes. S 8961 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 8961, and where is it now?
- S 8961 was authored by Sen. Steven Rhoads.
| Aug. 21, 2026 | SIGNED CHAP.254 |
| Aug. 14, 2026 | DELIVERED TO GOVERNOR |
| Jun. 03, 2026 | returned to senate |
| Jun. 03, 2026 | passed assembly |
| Jun. 03, 2026 | ordered to third reading rules cal.452 |
STATE OF NEW YORK ________________________________________________________________________ 8961 IN SENATE January 21, 2026 ___________ 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 Merrick Hook & Ladder Co. 1 receive retroactive real property tax exempt status 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 Merrick Hook & Ladder Co. 1, an application for exemption from real 4 property taxes pursuant to section 464 of the real property tax law with 5 respect to the 2025-2026 assessment rolls for a portion of the 2025-2026 6 school taxes and a portion of the 2026 general taxes for the parcel 7 conveyed to such organization located at 1893 Oakwood Ave, hamlet of 8 Merrick, town of Hempstead, county of Nassau, otherwise known as Nassau 9 county parcel ID section 55 block 127 lot 62. If accepted, the applica- 10 tion shall be reviewed as if it had been received on or before the taxa- 11 ble 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. LBD14393-01-6