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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8117
SPONSOR: Burroughs TITLE OF BILL:
An act in relation to authorizing 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
PURPOSE OR GENERAL IDEA OF BILL:
To grant a retroactive property tax exemption for all of the 2020-2021
school taxes and all of 2021 general taxes for the parcel owned by such
not-forprofit corporation located at 40 Byrd Street, town of Hempstead,
county of Nassau, otherwise known as Nassau County tax map district
section 34 block 224 lot 21.
SUMMARY OF PROVISIONS:
Section one sets forth the authorization of Nassau County to accept the
real property tax exemption for certain property from the Incorporated
Village of Hempstead Community Development Agency.
Section two is the effective date.
JUSTIFICATION:
The Incorporated Village of Hempstead Community Development Agency is a
public benefit corporation established in 1964 under Title 15 Section
585-A of the General Municipal law of the State of New. York.
The Community Development Agency's function is to plan and implement
programs involving rehabilitation of both the residential and commercial
sectors of the Village, foster economic growth, provide assistance to
public service organizations, eliminate blight and improve opportunities
for low and moderate income citizens. The Village of Hempstead intends
to use the property located at 40 Byrd Street for affordable housing.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8117
2025-2026 Regular Sessions
IN ASSEMBLY
May 1, 2025
___________
Introduced by 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 retroactive real property tax exemption
from the Incorporated Village of Hempstead Community Development Agen-
cy
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 Incorporated Village of Hempstead Community Development Agency an
4 application for exemption from real property taxes pursuant to section
5 420-a of the real property tax law with respect to the 2020--2021
6 assessment roll for all of the 2020--2021 school taxes and all of the
7 2021 general taxes for the parcel conveyed to such organization located
8 at 40 Byrd Street, town of Hempstead, county of Nassau, otherwise known
9 as Nassau county parcel ID section 34 block 224 lot 21. If accepted, the
10 application shall be reviewed as if it had been received on or before
11 the taxable 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.
LBD09434-01-5
