Authorizes the town of Hempstead to file an application for exemption from real property taxes for a certain parcel of land located in the hamlet of West Hempstead

Late tax relief for West Hempstead parcel

The law lets the Nassau County assessor accept a late property‑tax exemption application from the Town of Hempstead for 434 Hempstead Turnpike (section 33, block 614, lots 26–28 and 71). It applies to the 2025–2026 assessment rolls for the school year and to 2025 and 2026 general taxes. If accepted, the filing is treated as on time and reviewed under the municipal property exemption rules. Any corrections to the rolls must be approved by the Nassau County Legislature. If the exemption is granted, local officials may refund taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest for those years. This act takes effect immediately.