What's happening
This bill allows Ray of Hope, Inc. in Nassau County to apply late for a property tax exemption.
Why it matters
Impacts a single nonprofit organization, Ray of Hope, Inc., in Nassau County, allowing them to potentially receive a property tax exemption for a specific property even though they missed the usual application deadline.
If approved, this could result in a refund or cancellation of school and general property taxes, fines, or interest for the 2026-2027 tax year on the specified parcel—potentially freeing up resources for the organization’s charitable activities.
Sets a precedent for legislative intervention in local tax matters, signaling to other nonprofits and local governments that exceptions to filing deadlines can be granted by special state legislation in unique cases.
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Who cares
Ray of Hope, Inc
The organization seeking a retroactive property tax exemption for its property, which could result in significant financial savings and refunds.
Nassau County Assessor’s Office
Responsible for reviewing and processing the late exemption application, as well as making corrections to the tax rolls if the exemption is granted.
Local Taxing Authorities (School District, County, etc.)
Potentially affected by the loss of anticipated tax revenue and the administrative work of issuing refunds and cancelling outstanding taxes or penalties.
Other Nonprofits and Property Owners
Interested in the precedent set by allowing late exemption applications, which could influence future legislative or administrative handling of similar cases.
Headline styles
Retroactive Tax Exemption Approval
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Committed to rules
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1257
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10203
IN SENATE
May 5, 2026
Introduced by Sen. BYNOE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing the county of Nassau assessor to accept an application for a real property tax exemption from Ray of Hope, Inc.
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the county of Nassau is hereby authorized to accept from Ray of Hope, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2026-2027 assessment roll for all of the 2026-2027 school taxes and all of the 2026 general taxes for the parcel conveyed to such organization located at 760 St. Lukes Pl, Baldwin, County of Nassau, otherwise known as tax map section 36, Block 421, lot 124. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll.
If satisfied that such organization would otherwise be entitled to such exemption if such organization had filed an application for exemption by the appropriate taxable status date, the Nassau county assessor, may make appropriate correction to the subject rolls. If such exemption is granted and such organization, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens or interest remaining unpaid.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15770-01-6
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to authorizing the county of Nassau assessor to accept an application for a real property tax exemption from Ray of Hope, Inc.
Purpose
Authorizes the County of Nassau Assessor to accept from the Ray of Hope, Inc. an application for exemption from real property taxes.
Summary of provisions
Section 1 of the bill authorizes the assessor of the county of nassau to accept from Ray of Hope Inc., located at 760 St. Lukes Pl, Baldwin, NY 11510, an application for exemption from real property taxes pursuant to section 420a of the real property tax law. Upon approval by the nassau county legislature, the assessor may make appropriate correction to the subject rolls.
Section 2 sets the effective date.
Justification
This legislation would provide Ray of Hope, Inc. with an exemption from real property taxes pursuant to Section 420-a of the Real Property Tax Law. Ray of Hope, Inc. is a not-for-profit place for worship in the Hamlet of Baldwin. This legislation will provide for the Nassau County Assessor's Office to correct this error and grant their exemption, and therefore issue a refund for taxes paid.
Legislative history
New Bill
Fiscal implications
None to the State.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.