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Five IDA project rows sit in RVC UFSD, FYE 2024-12-31, filed by two different agencies: the Town of Hempstead IDA holds three (AvalonBay I, AvalonBay II, Rock 50 LLC) and the Nassau County IDA holds two (Rockville Mill River, RVC Housing Authority & Omni Housing Dev.). Combined: $5,866,234 school-tax exemption; $1,324,116 school PILOTs made; net $4,542,118 burden shifted onto other parcels, not district revenue. Under Ed. Law §2023-a the levy limit is built from the prior year's levy rather than the tax base and PILOTs receivable are subtracted, so the revenue effect to RVC UFSD of every one of these abatements is $0 (ledger #f-burden-shift). By agency the split is exact and worth stating: Nassau County IDA net $1,113,352, which is both of its projects and both are housing; Town of Hempstead IDA net $3,428,766. So the two housing projects are 24.5% of the total, and the figure "net of housing" is numerically identical to the Town of Hempstead IDA's own total. The affordability label is by sponsor, not by a verified income restriction: project_purpose reads "Other Categories" (Mill River) and "Finance, Insurance and Real Estate" (Housing Authority/Omni); the regulatory agreements have not been obtained. Rock 50 LLC reports $0 of school-tax exemption; its only reported benefit is a $46,312 mortgage recording tax exemption (total_exemptions = 46312), yet its parcel carries the IDA code with school taxable value zero, so its school-tax benefit is unreported rather than absent (see #f-ida-roll-gap) | data.ny.gov 9rtk-3fkw (PARIS local IDA project data), project_city='ROCKVILLE CENTRE', fiscal_year_end_date='2024-12-31', grouped by authority_name. Hempstead Industrial Development Agency: Avalon Bay Communities Inc. ($2,858,430 exempt / $648,622 PILOT made), Avalon Bay Communities II ($1,431,298 / $212,340), Rock 50 LLC ($0 / $0), subtotal net $3,428,766. Nassau County Industrial Development Agency: Rockville Mill River ($872,695 / $275,126), Rockville Centre Housing Auth. & Omni Housing Dev. ($703,811 / $188,028), subtotal net $1,113,352. Totals, the agency split and the 24.51% share reproduce to the dollar. The 2025 assessment roll corroborates the agency attribution independently: titleholder on 7 and 100 Banks Ave and 50 North Park Ave is "TOWN OF HEMPSTEAD IDA", on 40 Maine Ave and 3 Meehan Ln "NASSAU COUNTY IDA". Re-derived 8/27/26 | abatements · brief · issue 002 |
Net school-tax shift by project, the five RVC UFSD IDA projects, FYE 2024-12-31. Avalon Bay Communities Inc. $2,209,808.00 · Avalon Bay Communities II $1,218,958.00 · Rockville Mill River $597,568.88 · RVC Housing Authority with Omni $515,782.74 · Rock 50 LLC $0.00 as filed. Unit: US dollars of school tax per year. Each figure is that project's school_property_tax_exemption_amount minus its school_district_pilot_made, the Authorities Budget Office's own net convention, so this row is restated arithmetic on stated amounts and is not itself a published figure. The five sum to $4,542,117.62, the total #f-ida-rvc carries as $4,542,118, and the dollar-rounded parts printed on /abatements sum to that rounded total exactly with no residue. Carried per class-1 home these are the $287.18, $158.41, $77.66, $67.03 and $0.00 of #f-ida-per-house. Rock 50 LLC's zero is what the agency filed, not a finding that it shifts nothing: the roll shows its parcel carrying no school-taxable value, worth about $509,158 a year (#f-ida-roll-gap). Like every figure here it is a shift onto other parcels and not district revenue (#f-burden-shift) | data.ny.gov 9rtk-3fkw (PARIS local IDA project data), project_city='ROCKVILLE CENTRE', fiscal_year_end_date='2024-12-31', one row per project, no grouping. Re-fetched live and re-derived 9/12/26: all five nets reproduce to the cent | abatements |
County-wide net IDA/PILOT burden shift, on amounts made (not due): Nassau County IDA net $45,427,458 (169 projects) + Town of Hempstead IDA net $27,131,877 (74 projects) = $72.56M/yr across 243 projects in that one fiscal year (243 rows, 243 distinct project_code values, all FYE 2024-12-31, so these are projects and not project-years). Glen Cove IDA adds a further $5.15M net (9 projects), carried separately, not folded into the $72.56M | data.ny.gov 9rtk-3fkw, FYE 2024-12-31, grouped by authority_name (Nassau County / Hempstead / Glen Cove Industrial Development Agency), summed school_property_tax_exemption_amount minus school_district_pilot_made. This dataset carries no school-district field; the only geography is project_city (44 distinct values across the three Nassau agencies at FYE 2024), so no per-district count or allocation is derivable from it, which is exactly what the publish-the-ledger ask would fix. Re-derived 8/27/26; all figures reproduce to the dollar | abatements |
| 2026-27 state-aid factors, RVC / Mineola / Garden City (BEDS 280221 / 280410 / 280218): Combined Wealth Ratio 1.577 / 1.702 / 2.070; state sharing ratio 0.231 / 0.207 / 0.141; BOCES aid ratio 0.606 / 0.360 / 0.385. Albany treats Mineola as wealthier than RVC (higher CWR, lower sharing ratio) despite Mineola holding an $8.5M capital reserve RVC does not. RVC's own BOCES aid ratio fell from 0.693 to 0.606 across the workbook's seven years (2020-21 to 2026-27) | Questar III State Aid Factor Comparison Workbook, 2022-23 through 2026-27, sheets Combined_Wealth_Ratio / Public_Enrollment / BOCES_Aid_Ratio, sent by the RVC district finance office 8/24/26 (repo path inbox/herman-2026-08-24/Questar III State-Aid-Factor-Comparison-Workbook-2022-23-through-2026-27.xlsx). Parsed via stdlib zipfile/xml.etree 8/26/26; figures re-checked 8/27/26 | ledger reference |
| K-12 enrollment 3,594 in 2020-21 to 3,284 in 2026-27, a fall of 8.6% over six years, about 1.5% a year. Measures estimated public school enrollment for Rockville Centre UFSD (BEDS 280221) as the state aid workbook counts it. Unit: students, headcount. Span: the workbook's seven years, 2020-21 through 2026-27, of which this row publishes the first and the last. As of 8/24/26, the date the district finance office sent the workbook; the sheet was read at source 9/12/26 and both endpoints match it. The workbook states the yearly counts; the 8.6% fall and the about 1.5% a year rate are built from its first and last years, and the newsletter's three-year projection continues that same rate. The intermediate years exist in the workbook and are not published here, because the district has not published them: the two endpoints, the 8.6% and the yearly rate are public through newsletter issue 001, which the district reviewed, and the rest of the sheet was sent privately and stays that way until the district publishes it. This is a different series from #f-enrollment, which is NYSED data: for 2026-27 the workbook says 3,284 against the district's NYSED-reported projection of 3,260. The workbook is an aid-formula estimate and NYSED is the published count, so a page cites one or the other and says which; the two have never been reconciled | Questar III State Aid Factor Comparison Workbook, Public_Enrollment sheet ("Comparison of Pupil Counts for State Aid, Estimated Public School Enrollment"), row for BEDS 280221, sent by the RVC district finance office 8/24/26, the same workbook as #f-questar-aid (repo path inbox/herman-2026-08-24/Questar III State-Aid-Factor-Comparison-Workbook-2022-23-through-2026-27.xlsx). Parsed via stdlib zipfile/xml.etree and re-read 9/12/26. Not published by the district, so the workbook itself is the primary document, and only the figures the district has published are carried here | newsletter 001 |
| 2026-27 RVC UFSD levy is at the tax cap exactly: proposed levy $111,487,432 = levy limit $107,937,834 + permissible exclusions $3,549,598, difference $0. Applied fund balance $1,600,000 and use of reserves $800,000 on top of the capped levy; no cap headroom exists to fund a reserve from the levy alone | NYSED Property Tax Report Card portal, official as of 4/3/26. These are the proposed/budget-notice figures; no separate post-vote adoption document was located. Re-checked 8/27/26 | ledger reference |
| RVC UFSD levy chain: 2024-25 $106,470,000 → 2025-26 $109,240,000 (+2.6%) → 2026-27 $111,487,432 (+2.06%). Label the year on every use | Same NYSED Property Tax Report Card series · ledger rows #f-budget26, #f-budget27, #f-cap. Re-checked 8/27/26 | ledger reference |
| RVC UFSD school levy series, fiscal years ending June 30, 2017 through 2024, the eight years the /abatements chart plots: 2017 $95,201,896 · 2018 $95,930,437 · 2019 $95,252,568 · 2020 $97,780,000 · 2021 $99,750,000 · 2022 $99,750,000 · 2023 $101,850,000 · 2024 $103,880,001. Measures the school district real property tax levy as filed to the State Comptroller, summed across distinct municipal segment rows. Unit: US dollars. Span: each figure is the school fiscal year ending June 30 of the labelled year, so "2024" here is school year 2023-24 and not the 2024-25 levy of $106,470,000 that #f-levy-chain carries. Label the year and the convention on every use. As of 7/20/26 for the original pull, re-fetched live 9/12/26 with all eight values matching. The Comptroller states each year's figure. The series is not monotone: it is flat between the years ending 2021 and 2022 and dips between 2018 and 2019. Both are in the Comptroller's own data and neither is a drawing artefact. FYE 2025 is $106,470,000 and is the first year of #f-levy-chain | NYS OSC via data.ny.gov (iq85-sdzs), keyless, county='Nassau', school_name Rockville Centre, one segment row per fiscal year. Same feed and method as #f-nassau-levy, which is a different measure: all Nassau districts, one year. Re-fetched 9/12/26 | abatements |
| Budget vote margins: 2026-27 passed 1,915-1,195, 61.58% (ledger #f-budget27); 2025-26 passed 1,955-970, 66.84% (ledger #f-budget26) | Arithmetic on the vote counts already carried in #f-budget27 and #f-budget26 (LI Herald / district results): 1,915÷(1,915+1,195)=61.58%; 1,955÷(1,955+970)=66.84% | ledger reference |
| Audited, FYE 2025-06-30: Mineola UFSD holds an $8,545,540 capital reserve; RVC UFSD holds none. Both districts' unassigned fund balance sits near the RPTL 1318(1) 4% ceiling (RVC $4,821,099 / 3.45%; Mineola $4,487,899 / exactly 4.00%). Matching Mineola's reserve over RVC's 6,327 parcels (2025 roll) is $1,350.65 per parcel once, or $135.07/yr for ten years — 0.78% of the levy every year for a decade. RVC's entire restricted balance ($8,017,149: EBAL $3,730,157, ERS $2,499,180, TRS $1,651,826, unemployment $135,986) is employee-benefit and retirement money, committed, not a buffer | RVC UFSD audited financial statements, FYE 6/30/25 · Mineola UFSD audited financial statements, FYE 6/30/25. Both fetched and figures matched to the dollar 8/27/26 | home · findings · share · issue 002 |
| Left on the bill after funding a reserve, RVC class-1 home: $455 a year. Construction, our subtraction: $590.28 per home in the FYE 2024 filing (#f-ida-per-house) less $135.07/yr for ten years to match Mineola's reserve (#f-mineola-reserve) = $455.21, printed as $455. No source publishes this figure; it exists only to show that a district which stopped carrying the developer breaks could fund a reserve and still leave most of the room on the bill. Inherits every caveat of its two inputs: the $590 is a floor and an FYE 2024 figure that the district says is now lower; the $135 runs ten years; the levy cap does not move either way | Arithmetic on #f-ida-per-house and #f-mineola-reserve, 9/15/26 | home · findings · share · issue 002 |
| Superseded by #f-ida-per-home-by-district: measured district by district instead of as one countywide average, the figure is $125, not $139. Countywide IDA shift per class-1 home, Nassau, FYE 2024: the Nassau County IDA and the Town of Hempstead IDA together shifted $72,559,335 of school tax across 387,867 class-1 parcels. Carrying class 1's levy share at the 74.05% measured in Rockville Centre, that was about $139 a year, $11.54 a month under this since-superseded method; dividing across class-1 parcels with no class weighting gives $187.07 a year, $15.59 a month. The weighted figure was the honest one of the two and the unweighted one was printed beside it: the unweighted method assigns 100% of the shift to homes when class 1 carries about 74% of the levy, so it overstates. A genuine countywide class-1 levy share is NOT established (statutory class shares appear in neither dataset and Nassau has 56 districts with no single rate); a full-market-value proxy calibrated against Rockville Centre's known share bounds the answer at $135 to $141 a year across every defensible share. Series, both agencies, weighted: 2017 $95.52 · 2018 $108.01 · 2019 $121.01 · 2020 $132.72 · 2021 $127.78 · 2022 $140.36 · 2023 $138.62 · 2024 $138.53. Net shift countywide is UP 45% from $50,030,446 (FYE 2017) to $72,559,335 (FYE 2024) while projects fell 249 to 243, the opposite direction to this district's own series (#f-ida-trend). Like-for-like: the Town of Hempstead IDA can abate only inside its town, whose 212,683 class-1 parcels give about $94/yr weighted from that agency, so a Town of Hempstead home carries roughly $181/yr from both and a North Hempstead or Oyster Bay home about $87/yr from the county agency alone. Glen Cove IDA is a third agency and is excluded throughout. Every figure is a floor (#f-ida-roll-gap) | data.ny.gov 9rtk-3fkw by authority_name and fiscal_year_end_date, and 7vem-aaz7 roll_year='2025', county_name='Nassau', grouped by tax_class, for the 387,867 and 212,683 denominators. Derived 9/10/26. Method cross-checked against Rockville Centre: restricting to project_city='ROCKVILLE CENTRE' with 5,698 parcels and 74.05% reproduces $590.28/yr exactly (#f-ida-per-house). Tax classes H and N in the feed are the Glen Cove and Long Beach city rolls, duplicating parcels already counted, and are excluded | abatements |
| Net IDA abatement shift per class-1 home, RVC UFSD: about $590 a year, about $49.19 a month in the FYE 2024 filing, and about $4,589 cumulative over FYE 2017 to 2024. By project, FYE 2024: Avalon Bay I (80-100 Banks Ave) $287.18/yr or $23.93/mo · Avalon Bay II (80 N Centre Ave) $158.41/yr or $13.20/mo · Rockville Mill River $77.66/yr or $6.47/mo · RVC Housing Authority with Omni $67.03/yr or $5.59/mo · Rock 50 LLC $0 as filed. The four reproduce the $590.28 total exactly. By year: 2017 $461 · 2018 $494 · 2019 $529 · 2020 $729 (peak) · 2021 $609 · 2022 $594 · 2023 $583 · 2024 $590. Method: that year's net shift (ledger #f-ida-trend) × class 1's 74.05% share of the school levy (#f-class1-share) ÷ 5,698 class-1 parcels. Three things this figure is not. It is not district revenue: the levy is fixed under Education Law §2023-a, so the same total is billed either way (#f-burden-shift). It is not a payment that would arrive at once: RPTL §1803-a caps class-share movement at 1% a year, so real relief would phase in. And it is a floor, because the roll implies a shift about 36% larger than the filing reports (#f-ida-roll-gap). Class share and parcel count are held at 2025-roll values across the series, which the carried-forward roll makes reasonable and which remains an assumption. Span, stated plainly: every figure in this row is the fiscal year ending December 31, 2024, except the cumulative $4,589, which is the eight filings FYE 2017 through FYE 2024. It is not "since 2017" in the sense of through today: the 2025 and 2026 filings do not exist. No current-year figure exists, and none is printed anywhere on this site. The State feed runs only to FYE 2024; the district's $760,000 and $421,000 (#f-ida-trend) are revenue the district receives rather than this feed's measure and must not be netted against it; the new agreement's school-tax exemption amount is unpublished; and this method's class share and parcel count have no 2026-27 re-derivation. Subtracting Avalon Bay I from $590.28 to print a smaller "now" figure would be building a number no source published, and it would be wrong in both directions. What can be said about 2024 instead: the four projects other than Avalon Bay I came to $303.10 a year, about $25.26 a month ($158.41 + $77.66 + $67.03 + $0.00), and $287.18 + $303.10 = $590.28. That sub-total is a 2024 figure and is never labelled as today's | Derived 9/10/26 from ledger rows #f-ida-trend, #f-class1-share and the school levy series in #f-nassau-levy (OSC iq85-sdzs, county='Nassau', school_name Rockville Centre, FY ending 2017 to 2025, one segment row per year; FY2025 $106,470,000 reproduces #f-levy-chain exactly). IDA fiscal year N is paired with school levy fiscal year ending N | abatements · home · findings · share · issue 002 |
| The /abatements chart: three scenario lines, eight years, one levy. As billed is that year's school levy (#f-rvc-levy-series) × class 1's 74.05% share (#f-class1-share) ÷ 5,698 class-1 parcels, running $12,372 in 2017 to $13,500 in 2024. None granted subtracts that year's full per-home net abatement shift (#f-ida-per-house), running $11,911 to $12,909. Half never granted subtracts half of it, running $12,141 to $13,205. The 2024 gap between the top and bottom lines is $590.63 as read off the drawing, against the $590.28 the rest of this ledger carries (#f-ida-per-house). The $0.35 is pixel rounding on two independently plotted endpoints, and $590.28 is the figure of record. Unit: dollars per year per class-1 parcel. Span: each year label pairs two fiscal years, the abatement filing for the year ending December 31 and the school levy for the year ending June 30 of that same year, so "2024" is the December 31, 2024 filing against the 2023-24 levy. As of 9/12/26. Built. It is a model, not a forecast. Held constant in all three lines and all eight years: the levy itself is identical in every line, because under Education Law §2023-a the levy limit is built from the prior year's levy rather than from the tax base, so ending an abatement raises no money for the district and changes only who pays it; class 1's 74.05% share and the 5,698 parcel count are held at their 2025-roll values throughout; and the counterfactual assumes every building went up anyway, which is an assumption and not a but-for finding about any project. RPTL §1803-a would also phase any real relief in over years rather than delivering it at once | Derived 9/12/26 from ledger rows #f-rvc-levy-series, #f-class1-share, #f-ida-trend and #f-ida-per-house. Every plotted point was back-solved from the drawn SVG against the live OSC series and reproduces to within pixel rounding (±$0.40), and the eight as-billed-minus-none-granted gaps reproduce the published by-year series 461/494/529/729/609/594/583/590 to the dollar in seven of the eight years; the 2024 drawn gap rounds to 591 against the ledger's 590 | abatements |
| Nassau County house prices, FHFA annual index: about elevenfold from 1977 to 2007, +162% from 1995 to 2007, and +86% from 2000 to 2007, with +16.1% in 2005 and +7.3% in 2006 immediately before the 2007 approvals. Today's index sits about 61% above its 2007 level. In the fifty years the series covers, Nassau prices fell in only ten of them: 1976, 1989 to 1991, and 2007 to 2012. Used only for the question of whether Nassau needed a construction inducement; it is not evidence about any individual project, and no but-for finding is claimed here | FHFA, HPI for Counties (All-Transactions, developmental annual county indexes), FIPS 36059, index with 1990 base; file fetched 9/10/26. Multiples computed from the published index values (1990=100): 1977 23.62, 1995 99.21, 2000 139.43, 2007 259.72, 2025 418.23 | abatements |
| Who seats the two agencies that grant these abatements, and neither is elected. Nassau County IDA: seven members, Chairman William Rockensies, CEO Sheldon L. Shrenkel; the agency states its members are "appointed by the County Executive and approved by the Nassau County Legislature," consistent with General Municipal Law §922. Town of Hempstead IDA: established 1971, seven members, Vice Chairman Thomas Grech, no chairman listed on its own board page; the State Comptroller describes the board as appointed by the Town Supervisor, so the county Legislature has no role in seating it. That agency holds three of the five projects in this school district, including both AvalonBay phases. Neither village has an IDA: the state project feed lists exactly two authorities here, and Rockville Centre's Community Development Agency is a housing and neighborhood body chaired by the Mayor with the four Trustees, with no exemption power found. Uniform tax exemption policies exist for both agencies; neither PILOT percentage schedule was obtained, so none is quoted anywhere on this site | nassauida.org board of directors and staff directory, tohida.org board members, GML §922, OSC 2017M-233, and data.ny.gov 9rtk-3fkw distinct authority_name. All fetched 9/10/26. Fred Parola is reported as the Town agency's chief executive in trade coverage and is not confirmed on the agency's own site | abatements |
| The State Comptroller audited the Town of Hempstead IDA over the Green Acres Mall and Commons projects and reported that "The TOHIDA Board had not developed policies and procedures assessing the indirect tax impact of PILOTs." Released 12/19/2017; scope 1/1/2014 to 6/30/2017, covering whether the agency followed its own policies and whether Valley Stream UFSD 30 budgeted correctly for the PILOTs. Cited here because the indirect tax impact is exactly the figure in #f-ida-per-house, and the finding is the state's, not this site's. It is a 2017 finding about that agency's policies at that time; no claim is made here about its current practice, and none about any Rockville Centre project | OSC report 2017M-233, fetched 9/10/26 | abatements · issue 002 |
| 150 Sunrise Highway LLC, Town of Hempstead IDA application, as posted: a 3-story, 63-suite hotel on four vacant lots in Rockville Centre, total project cost $18,582,702; requested assistance a twenty-year PILOT, a one-time sales tax exemption of $735,862 and a mortgage recording tax exemption of $87,750; 25 full-time jobs (the application leaves the part-time row blank; the Abstract's 25 part-time is an error the agency said on 10/30/26 it will correct). Public hearing 10/27/26; the agency's 10/15/26 notice says the board will consider approval at its 11/17/26 meeting (time and place are posted on tohida.org before each meeting). All stated by the agency or the applicant. | Redacted application, Abstract and Camoin Associates cost benefit report (May 2026), posted under tohida.org/disclosures/; public hearing notice dated 10/15/26. Read 10/30/26 (Notes Vault 4437) | 150 Sunrise · abatements |
| School district, Camoin Table 10, all twenty PILOT years (stated, the agency's consultant): school tax on the vacant lots today $66,641; school PILOT $66,641 in each of years 1 to 3 (frozen), $114,007 in year 4, $418,025 in year 20, $4,702,434 over twenty years. Full school tax on the finished hotel with no PILOT, twenty years: $8,922,770. Forgone against a taxed hotel: $4,220,337 nominal, $2,636,758 present value at a 6.25% discount rate, $211,017 a year on average, $315,427 at the peak (year 3). Gain against the lots staying vacant: $154,161 a year on average. Our addition of Table 10's years 1 to 3: $923,953 forgone in the three freeze years. Camoin assumes the hotel would not be built without the PILOT. Both comparisons are the agency's; which one is real turns on that assumption. | Camoin Associates, "150 Sunrise Highway LLC: Economic and Fiscal Impact Analysis", May 2026, Table 10, posted under tohida.org/disclosures/; read 10/30/26 (Notes Vault 4437) | 150 Sunrise · abatements |
| The full-tax column in Camoin Table 10 starts from the applicant's counsel's projection: Farrell Fritz letter of 4/27/26, as-built taxes of $483,171 a year across all jurisdictions, of which school tax $384,289, at a 0.675% assessment ratio (stated by the letter, which says that ratio is the one used in 2026/27 review proceedings and supersedes the assessor's 1.00% on the January 1, 2026 roll). Built, ours: the same school figure at the assessor's 1.00% ratio, $384,289 ÷ 0.675, is about $569,000 a year. An upper bound, because the letter's loaded capitalisation rate would also move. The agency was asked on 10/30/26 which ratio it relies on and has not answered. | Farrell Fritz letter to the agency, 4/27/26, sent by the agency 10/30/26; read 10/30/26 (Notes Vault 4439, 4455) | 150 Sunrise |
| Built, ours: the 150 Sunrise PILOT per Rockville Centre class-1 home. Camoin's school figures (#f-sunrise-school) × class 1's 74.05% share of the levy (#f-class1-share) ÷ 5,698 class-1 parcels: forgone against a taxed hotel about $27 a year on average, about $41 at the peak, about $550 over twenty years; gain against the vacant lots about $20 a year on average. Three qualifications travel with it: the share and parcel count are the 2025 roll's, applied to a 2027 to 2047 stream; it is not district revenue, since the levy is fixed and a PILOT moves the bill between owners (#f-burden-shift); and RPTL §1803-a throttles how fast a class share moves (#f-1803a-cap). | Built 11/2/26 from the rows named | 150 Sunrise |
| Built, ours: the three levels of school tax at 150 Sunrise Highway and the share of a taxed hotel's school tax that other taxpayers cover. Yearly averages over the twenty PILOT years, from Camoin Table 10 (#f-sunrise-school): the vacant lots today $66,641 (stated); the school PILOT $235,122 a year ($4,702,434 ÷ 20); full school tax on the finished hotel $446,139 a year ($8,922,770 ÷ 20). The PILOT is 52.7% of the taxed hotel's school tax ($4,702,434 ÷ $8,922,770), so 47.3%, $211,017 a year on average, is carried by every other taxpayer, since the levy is fixed and a PILOT moves the bill between owners (#f-burden-shift). Against the 2026-27 levy of $111,487,432 (#f-levy-cap-2627), $211,017 is 0.19% (0.189%); on a class-1 home it is about $27 a year (#f-sunrise-per-home). Two qualifications: the levy and the 2025-roll class share are today's, applied to a 2027 to 2047 stream, so the share of the levy will be smaller in later years as the levy grows; and the full-tax column rests on the 0.675% assessment ratio in the applicant's counsel's letter (#f-sunrise-ratio), so at the assessor's 1.00% the share others carry would be larger. Camoin assumes the hotel would not be built without the PILOT; against the vacant lots the PILOT pays $154,161 a year more on average. | Built 11/2/26 from the rows named | 150 Sunrise |
| For contrast: the Hampton Inn & Suites Rockville Centre, 125 Merrick Road, parcel SBL 38/127/109, Class 4, Rockville Centre school district, 121 keys (PKF market study, #f-sunrise-butfor). Stated by the County's tax record, school tax only, library tax excluded: Tax Year 2026 (school year 2025-26) Net School Tax $647,001.36 (taxable value 123,783 at $522.69 per $100; library $24,309.74; combined $671,311.10); Tax Year 2027 (school year 2026-27) Net School Tax $592,135.20 (taxable value 111,668). Fair market value $12,378,250; level of assessment 1%. Built, ours: twenty years held flat at the 2025-26 amount, $647,001.36 × 20, about $12.94 million (not grown; a scale, not a forecast); per key, $647,001.36 ÷ 121, about $5,350 a year; at 63 keys, about $337,000 a year. The 150 Sunrise PILOT and full-tax averages (#f-sunrise-share) grow over twenty years, while this figure is one year's bill, so the two are not like for like. The County assesses this parcel at 1% of market value; the applicant's counsel's as-built figure for 150 Sunrise uses 0.675% (#f-sunrise-ratio). | Nassau County Land Records Viewer, parcel 38/127/109, lrv.nassaucountyny.gov/info/38127++01090/, Values and General and School Taxes tabs; read 11/2/26. Built 11/2/26 from that record | 150 Sunrise |
| The record on whether the hotel needs the PILOT. The application's answer (p. 15) is one sentence, that without IDA assistance the project "will no longer be economically viable", with no figures. The PKF Hospitality market study (April 2026, revised), commissioned by the applicant, is a demand study: it reports the owner's Hampton Inn & Suites across the street, 121 keys, at 93% year-to-date occupancy and a $243.13 average daily rate in January 2026, on Merrick Road, and says the two properties have "common ownership" and a "shared management structure", and says "PKF believes the market will absorb new hotel rooms very easily". It contains no with-and-without-PILOT return or financing test. The Recapture and Termination Policy (resolution 030-2026, adopted 5/19/26) leaves termination and recapture to the agency's "sole discretion", and defers cure periods and the recapture percentage to project documents that, per the agency on 11/2/26, are "not drafted yet". The application (question J, as read 10/30/26 and recorded in Notes Vault 4439) says the applicant has received no prior IDA benefits, and no Hampton Inn project appears on the agency's posted project list as captured 10/30/26 (the Merrick rows there are 615, 750 and 875 Merrick Road and Beechwood Merrick). That is no IDA assistance on record for the owners; it is not a finding that the Hampton Inn had none from any agency. | Application p. 15; PKF study pp. 3, 20 to 21, and its common-ownership passage; agency project list captured 10/30/26; Recapture and Termination Policy; all sent or posted by the agency, read 10/30/26 and 11/2/26 (Notes Vault 4439, 4455) | 150 Sunrise |
| Nassau County IDA, BSD Long Life LLC, 367 W. Park Ave, Long Beach (Long Beach City SD): the approving resolution's net present value of the property-tax break over the PILOT term, $25,738.33, in present-value dollars, across all taxing bodies, not the school line alone. Stated by the agency in the resolution; restated here from our 24 Sep 2026 reading (vault note 2979, repo handoff 2026-09-24-1655), not re-read on 11/2. Final approval at the 24 Sep 2026 meeting is from the minutes in the 19 Oct 2026 board packet, which state no figure. | Restated 11/2/26 from the 9/24/26 reading | 150 Sunrise |
| Nassau County IDA, 600 Grumman West LLC, 600 Grumman Road West, Bethpage: total project cost "more than $100 million", in dollars, for the whole project, as the applicant's counsel stated it at the 24 Sep 2026 meeting (preliminary approval). Stated by counsel, not an agency estimate and not ours. Source: 24 Sep minutes in the 19 Oct 2026 board packet. | Verified 11/2/26 | 150 Sunrise |
| Nassau County IDA, 600 Grumman West LLC, Bethpage: sales and use tax exemptions "not to exceed $2,038,083.00", a one-time cap in dollars over the construction and equipping period, stated by the agency in its public hearing notice for 14 Oct 2026. No PILOT is requested, so this assistance does not touch the school line. Source: Newsday notice, 1 Oct 2026. | Verified 11/2/26 | 150 Sunrise |
| Nassau County IDA, Steel Equities companies, Bethpage: a consent fee of $99,594, in dollars, one time, on one of the consent amendments for the 19 Oct 2026 meeting, paid to the agency by the companies, with "no additional Financial Assistance". Stated by the agency in the meeting packet, pp. 30-62; vote outcome still not posted as of 11/12 (the 17 Nov 2026 meeting page carries no papers yet). Source: 19 Oct 2026 board packet. | Verified 11/2/26 | 150 Sunrise |
RVC UFSD IDA/PILOT series, FYE 2017 to 2024, all eight years (net shifted): 2017 $3,551,002 · 2018 $3,798,128 · 2019 $4,069,685 · 2020 $5,612,088 (peak) · 2021 $4,683,506 · 2022 $4,571,509 · 2023 $4,485,330 · 2024 $4,542,118. The eight years sum to $35,313,366, our addition of the series printed here and nothing else; that is about 4.1 times Mineola's reserve (#f-mineola-reserve). Summed 9/16/26. Net is 19.1% below the 2020 peak and school tax exempted is 13.6% below it, while school PILOTs paid are up 41.4% from 2017 ($936,762 to $1,324,116). The series is not monotone and must not be described as such: net rose from 2023 to 2024. Nor is it like-for-like: the filing carries 6 projects 2017-2021, 5 in 2022, 4 in 2023 and 5 in 2024, with 2015 Prudential and Lakeview Auto Sales rolling off and Rock 50 LLC arriving, so part of the decline is composition rather than changed terms. Planned end years (2026, 2031, 2039, 2040, 2040) are self-reported by the filing agency and are not verified here. Update 2026-09-10: the district's finance office states that the larger AvalonBay agreement, about $760,000 a year in direct revenue to the district, ended in the 2025-26 school year, and that a new agreement at a different property, about $421,000 a year, was recently approved with revenue starting 2026-27. Those are revenue figures the district receives and are not the same measure as school_district_pilot_made in this feed; do not net them against each other. Neither change is visible in the State filing yet, which runs only to FYE 2024; a draft estimate of 41.7% for the PILOT rise did not reproduce and is superseded by 41.4% | data.ny.gov 9rtk-3fkw, project_city='ROCKVILLE CENTRE', all 44 rows, grouped by fiscal_year_end_date, summing school_property_tax_exemption_amount and school_district_pilot_made. Re-derived 8/27/26: peak-to-2024 net −19.07%, exempted −13.59%, PILOT made 2017→2024 +41.35%, 2023→2024 net +1.27% | abatements · issue 002 |
| The two columns behind the net series: school tax exempted and school PILOT paid, RVC UFSD, all eight filings FYE 2017 through FYE 2024, exempted then paid, to the cent: 2017 $4,487,763.88 / $936,761.68 · 2018 $4,771,882.29 / $973,754.68 · 2019 $5,121,331.67 / $1,051,646.61 · 2020 $6,788,621.46 / $1,176,533.72 · 2021 $5,927,760.35 / $1,244,254.79 · 2022 $5,866,956.89 / $1,295,447.70 · 2023 $5,735,174.37 / $1,249,844.35 · 2024 $5,866,233.92 / $1,324,116.30. Unit: US dollars per fiscal year. Span: each figure is the fiscal year ending December 31 of the labelled year, the same convention as #f-ida-trend, whose net series is this row's first column minus its second. Restated, not stated: the State publishes per-project amounts and these are their sums, over 6 projects in the years ending 2017 to 2021, 5 in 2022, 4 in 2023 and 5 in 2024. Rounding, and it is visible on the page: /abatements prints all three columns to the dollar, each rounded on its own, so for the years ending 2018, 2020 and 2021 the printed exempted minus the printed paid is one dollar less than the printed net. The net column is the correct rounding of the exact difference and is the figure of record. No year here is like-for-like against another, because the project count changes (#f-ida-trend) | data.ny.gov 9rtk-3fkw, project_city='ROCKVILLE CENTRE', all 44 rows, grouped by fiscal_year_end_date, summing school_property_tax_exemption_amount and school_district_pilot_made. Re-fetched live 9/12/26; all sixteen sums reproduce to the cent and every dollar figure printed on /abatements is their correct rounding | abatements |
The assessment roll and the IDA filing do not reconcile on dollars. Valuing the roll's 1,424,783 of IDA-exempt AV (ledger #f-ida-roll-zero; class 2 and class 4 parcels) at the district's residual class 2-4 school rate of $5.6092 per AV unit gives ≈$7,991,893 against the filing's $5,866,234, a gap of $2,125,659, or ≈36%. Two things the gap is not: it is not missing projects (the seven roll parcels map exactly onto the five filed projects, AvalonBay I = 7 + 100 Banks Ave, Mill River = 40 Maine Ave + 3 Meehan Ln), and it is not undifferentiated. Rock 50 LLC alone is $509,158, or 24.0% of the whole gap, because it files $0 of school-tax exemption against a parcel the roll shows fully exempt. The rest: AvalonBay I $973,809, AvalonBay II $273,938, Mill River $209,365, RVC Housing Auth./Omni $159,389. What the roll does corroborate is that these parcels contribute nothing to the school base (school_taxable = 0 on all 7). Open question: Nassau leaves every exemption_amount_* column empty in the state feed, so the county's own per-parcel dollars are needed to settle the remainder | Derived 8/27/26 from ledger rows #f-class1-share, #f-rates, #f-budget26, #f-ida-roll-zero and #f-ida-rvc. Residual rate method: class-1 school levy = 3,598,468 AV × 22.47867 = $80,888,775; levy $109,240,000 − $80,888,775 = $28,351,225 falling on classes 2+3+4, whose school-taxable AV is 1,375,655 + 706,894 + 2,971,872 = 5,054,421; $28,351,225 ÷ 5,054,421 = $5.6092/AV unit. Per-parcel AV from 7vem-aaz7, 2025 roll: 7 Banks 278,506 + 100 Banks 404,700; 80 N Centre 304,007; 40 Maine 102,578 + 3 Meehan 90,330; 160 N Centre 153,890; 50 N Park 90,772 (sums to 1,424,783). The residual rate is a blend across classes 2, 3 and 4 and is not a published per-class rate, so the 36% is an order-of-magnitude disagreement rather than a precise one | abatements |
| RPTL §1803-a caps a property class's annual base-proportion growth at 1% relative to its own prior-year adjusted base proportion (not 1 percentage point absolute), for a non-city special assessing unit. Nassau County is the state's only non-city special assessing unit: RPTL §1801(a) defines "special assessing unit" as an assessing unit with a population of one million or more, and Nassau is the only county that clears that bar (New York City is the only other special assessing unit, and it falls under the separate city provisions of §1803, not §1803-a). Tompkins is not a special assessing unit: it shares a different, population-independent label with Nassau — ORPTS's "county assessing unit" — meaning the county itself performs the assessing function instead of the towns; Tompkins's population (~105,000) is far below the §1801(a) threshold. Applied to RVC UFSD: class 4 alone moves ≈$175,000/yr at the cap; classes 2+3+4 each moving 1% together ≈$284,024/yr; a 5-point levy shift from class 1 toward classes 2-4 would move $5.46M/yr but take roughly 28 years at the statutory cap | RPTL §1803-a statute text, fetched 8/27/26 (confirms the 1%-relative-to-prior-year mechanism verbatim); RPTL §1801(a) statute text, fetched 8/27/26 (confirms the one-million-population definition verbatim); ORPTS munioptions, fetched 8/27/26 ("At present, there are two county assessing units in the state: Tompkins County and Nassau County" — a distinct, population-independent ORPTS administrative category that never uses the term "special assessing unit"). The $175,000 / $284,024 / $5.46M dollar figures rest on ORPTS's published class base-proportion computation, not independently re-pulled from ORPTS in this session — UNVERIFIED here beyond the statute's mechanism, though reproduced independently by the adversarial evaluation panel | ledger reference |
| GML §859-a: before providing more than $100,000 of financial assistance to a project, an IDA must (1) adopt a resolution describing the project and the assistance, (2) deliver a copy by certified mail with return receipt or read-receipted email to the chief executive officer of each affected local taxing jurisdiction, and where the affected jurisdiction is a school district, to the district clerk and the district superintendent, (3) hold a public hearing in the city, town or village where the project locates, and (4) give at least ten days published notice of that hearing plus notice to the chief executive officer of each affected tax jurisdiction. A per-project notice-and-hearing record therefore exists for every project over $100,000. Nothing in §859-a requires an annual per-district total of tax forgone and PILOT received, which is what ask (1) on /abatements seeks | General Municipal Law §859-a, statute text, fetched 8/27/26 (subdivisions 1, 1-a, 2, 3 quoted above verbatim in substance) | abatements |
| GML §874(4)(b): when an IDA deviates from its uniform tax-exemption policy, it must notify, by certified mail or read-receipted email, the affected taxing jurisdictions — and where a school district is affected, the district clerk and superintendent specifically. This is a notice requirement: the statute grants no school-district approval, disapproval, or veto power over the deviation | General Municipal Law §874, statute text, fetched 8/27/26 | abatements |
| Net school tax shifted by school district, Nassau, FYE 2024, three agencies (Nassau County IDA, Town of Hempstead IDA, Glen Cove IDA): net $77,710,929; 169 projects carried a positive shift, and two districts net negative. Districts are assigned by matching each project's address to the 2025 assessment roll; 275 of 287 projects resolved to a single district, one (Woodcrest Village Park, $687,273) spans two districts and is carried unapportioned, and the 11 unresolved projects carry $0 in FYE 2024, so nothing is missing from the total. Top ten districts: Valley Stream 30 $12,344,515 · Uniondale $8,514,588 · Mineola $8,248,343 · Bethpage $6,293,120 · Wantagh $5,543,491 · Glen Cove $5,151,594 · Hempstead $4,678,156 · Rockville Centre $4,542,118 · Great Neck $3,800,210 · Hicksville $3,658,687. Full table, all districts: ida-by-district-2024.csv | Built from data.ny.gov 9rtk-3fkw (project net shift, FYE 2024-12-31) matched by project address to data.ny.gov 7vem-aaz7 (2025 assessment roll, school_district_name). Pulled 9/12/26, roll year 2025; built 9/13/26 | abatements · home · findings · share · issue 002 |
Dollars per class-1 home by school district, Nassau, FYE 2024. Method: that district's net shift (#f-ida-by-district) times class 1's share of the 2025-26 levy, divided by class-1 parcels on the 2025 roll. Class-1 share is class-1 taxable assessed value times the class-1 school rate read from a 2025-26 county tax bill in that district (one bill per district, lrv.nassaucountyny.gov parcel bill service), divided by the district's 2025-26 levy to support the budget (NYSED Property Tax Report Card). For the eleven elementary districts inside a central high school district, the denominator adds the high school levy apportioned on roll-section-1 full value; that apportionment is an assumption. The method reproduces Rockville Centre to two cents: 74.05% and $590.26 against the ledger's $590.28 (#f-ida-per-house). Results: parcel-weighted average $125 a year per class-1 home ($45,823,491 of class-1 dollars over 367,826 class-1 parcels in the 51 covered districts, which hold $71,664,940 of the county's $77,710,929 and 367,826 of its 387,867 class-1 parcels). Simple mean of the 32 positive districts $236; median $83. Of the 53 Nassau districts on the county roll, 34 carry a positive shift, 17 carry none, and two, Lawrence and Roosevelt, carry a small negative because they pay more school PILOT than they are exempted. Excluded by rule are the districts for which no class-1 rate could be read from a bill: Glen Cove and Long Beach, which assess their own rolls, and the two Suffolk districts, whose Nassau parcels are a fraction of their levy. Every other district, including the 17 with no shift, is in the denominator. Top ten per home: Valley Stream 30 $1,873 (69.2% class-1 share) · Wantagh $803 (84.4%) · Bethpage $723 (67.4%) · Mineola $670 (51.8%) · Rockville Centre $590 (74.0%) · Hempstead $416 (48.0%) · Uniondale $347 (37.5%) · Jericho $315 · Great Neck $239 · Roslyn $211. This row supersedes the $139 countywide average in #f-ida-county-per-home: that figure applied Rockville Centre's 74.05% class-1 share to the whole county, but measured district by district the parcel-weighted figure is $125, because the districts carrying the most shifted dollars (Valley Stream 30, Uniondale) have among the lowest class-1 shares. Full table: ida-per-home-by-district-2024.json | Built from #f-ida-by-district, lrv.nassaucountyny.gov parcel bill service (one bill per district, class-1 rate), and the NYSED Property Tax Report Card, 2025-26, published 5/9/25. Built 9/13/26 | abatements · home · findings · share · issue 002 |
| AvalonBay's four Nassau IDA filings, FYE 2024: net school tax shifted $4,454,487. By project: Avalon RVC I $2,209,808 · Avalon RVC II $1,218,958 · Avalon Great Neck LLC $1,056,735 · AVB Harbor Isle LLC negative $31,014 (it pays more school PILOT than it is exempted). Lifetime, FYE 2017 through FYE 2024: $31,497,660 across the three projects with a full series (Avalon RVC I $18,420,268, Avalon RVC II $7,314,029, Avalon Great Neck $5,763,363) | data.ny.gov 9rtk-3fkw, applicant_name AvalonBay entities, FYE 2024-12-31 and the full FYE 2017 to 2024 series. Pulled 9/12/26 | issue 002 |
| AvalonBay Communities, FY2024, from its own SEC filings: CEO Benjamin W. Schall total compensation $9,090,073; revenue $2,913,757,000; dividends paid $961,914,000; share repurchases $0; diluted EPS $7.60 on 142,458,604 diluted weighted average shares. Built against #f-avb-nassau-2024's $4,454,487 Nassau FY2024 net: 49.0% of the CEO's total compensation; 0.15% of revenue; 0.46% of dividends paid; $0.031 a diluted share (EPS would read $7.57 instead of $7.60 without it). The district's eight-year shift from all five Rockville Centre projects, $34,731,253 (FYE 2017 through FYE 2024, #f-ida-trend; three of the five are not AvalonBay's), equals 13.2 days of one year's company-wide dividends; AvalonBay's own two Rockville Centre projects, $25,734,297, equal 9.8 days. The CEO-pay comparison is a scale yardstick; the materiality yardsticks are revenue, dividends and earnings per share. A draft figure of $7.56 a share circulated 9/12/26 and does not reproduce; it is retired and replaced by $7.57 here | AvalonBay 10-K, FY2024, accession 0000915912-25-000005 and DEF 14A, filed 2025 for CEO pay. Fetched 9/12/26, built 9/13/26 | issue 002 |
| 998 Stewart Ave, Garden City, parcel 44.-79-1, sits in the Uniondale school district on the 2025 roll: class 411 apartments, full market value $32,490,600, assessment $324,906, school taxable $311,909, no exemption code. AvalonBay's FY2024 10-K Schedule III lists Avalon Garden City, 204 homes, built 2013, with no IDA assistance found for it (searched data.ny.gov 9rtk-3fkw by applicant name and by address, FYE 2017 to 2024, and the roll's four exemption-code fields, all blank). By contrast Avalon Rockville Centre II (80 N Centre Ave), 165 homes, built 2017, land $7,534,000, carries exemption code 1802 with school taxable value $0. Note: the roll names a construction entity, not AvalonBay itself, as owner of 44.-79-1, sharing AvalonBay's Arlington, VA address; the ownership link is corroborated by address, not directly stated on the roll | data.ny.gov 7vem-aaz7, 2025 roll, parcel 44.-79-1; AvalonBay 10-K FY2024 Schedule III (accession 0000915912-25-000005). Pulled 9/12/26 and 9/13/26 | issue 002 |
| Macerich closed its acquisition of Green Acres Mall 1/24/2013 (its own 8-K, date of earliest event reported January 24, 2013, filed 1/28/2013). The Hempstead IDA approved the Green Acres PILOT project 8/27/2014, more than a year and a half after the purchase closed | Macerich 8-K, accession 0001104659-13-005169, filed 1/28/2013 (date of earliest event reported January 24, 2013; verified on EDGAR 9/14/26); IDA approval date from data.ny.gov 9rtk-3fkw, date_project_approved. Pulled 9/13/26 | issue 002 |
| Avalon RVC I: approved 2007, completed 2012, self-reported planned end year 2026 | data.ny.gov 9rtk-3fkw (project-approval and completion-date fields) and AvalonBay 10-K Schedule III (completion year). Pulled 9/12/26 and 9/13/26 | issue 002 |
| The published but-for literature on business tax incentives. Timothy Bartik, "'But For' Percentages for Economic Development Incentives," Upjohn Institute working paper 18-289 (2018): across 34 estimates from 30 studies, incentives tip the location or expansion decision for roughly 2 to 25 percent of incented firms; the rest would have made the same choice anyway. Separately, Kent Gardner (Center for Governmental Research), "Evaluation of New York State Industrial Development Agencies," prepared for Empire State Development, April 1998: found "no reliable way to report job creation and retention by IDAs." Neither paper studies a Nassau project by name; both are cited as the general literature this campaign's but-for claims rest on | Upjohn Institute working paper 18-289 · Gardner, CGR, April 1998, via policyarchive.org. Fetched 9/13/26 | ledger reference |
| Nassau County Comptroller, "Limited Review of the Nassau County Industrial Development Agency," released 12/28/2020, covering 2015 through June 2019: 69% of reviewed projects missed their employment goals in one or more years; one recipient reported 543 jobs to the agency and 5 jobs to the State in the same period; $112.8 million was abated on projects whose stated job goals ranged from zero to 13 jobs; $556,250 was paid to a consultant found to have a conflict of interest | Nassau County Comptroller, Limited Review of the Nassau County IDA, 12/28/2020. Fetched 9/13/26 | issue 002 |
| Two State Comptroller audits of Nassau IDAs. OSC 2017M-233 (Hempstead IDA): the board "had not developed policies and procedures assessing the indirect tax impact of PILOTs"; six of seven reviewed PILOTs were induced before any cost-benefit analysis existed; at both Green Acres public hearings, "with the exception of TOHIDA officials and a court reporter, no one attended the meeting." OSC 2020M-139 (Glen Cove IDA): auditors could not tell whether job goals were met on eight of ten reviewed projects; $300,875 was misallocated away from the school district and library; seven of ten projects sat in default with no recapture pursued. Disclaimers on the underlying data: the Authorities Budget Office states it "does not verify or confirm the accuracy of this data"; OSC's own 2026 statewide IDA report states it does not independently verify agency-reported figures either | OSC 2017M-233 · OSC 2020M-139 · ABO, IDA project data disclaimer · OSC, 2026 statewide IDA performance report. Fetched 9/13/26 | issue 002 |
| Glen Cove IDA's MRB Group cost-benefit analysis, March 2026, on a 162-unit housing project: tax benefits-to-costs ratio 0.84; total ratio rises to 3.86 once $68,860,921 of private wages is added, of which $23,414,589 is one-time construction wages for 225 construction jobs, against 33 permanent jobs. The word "school" does not appear in the document. Neither the Nassau County IDA nor the Town of Hempstead IDA publishes a per-project cost-benefit analysis: the Nassau County IDA's own site carries 401 documents across 45 project pages and none is one; its "cost/benefit" step is Part IV of the applicant's own intake form, filed with a $2,500 deposit. GML §859-a(5)(b)'s cost-benefit requirement was added by Chapter 563 of 2015 | Glen Cove IDA, MRB Group cost-benefit analysis, March 2026 · nassauida.org project-document count. Fetched 9/13/26 | ledger reference |
| Assembly bill A4927 (2025-26, same as Senate bill S132), sponsor's memo: "the amount of money is negligible to the large, multi-national corporations that benefit from agreements with IDAs." S132 was referred to committee 1/8/2025 and was never taken up. A separate bill, S256A, would expand IDA authority into residential development; it has been reported out of the Local Government committee twice and sat in the Finance committee as of 5/5/2026. The only school-district protection enacted since 2015, Chapter 32 of 2023 (S1337/A977), gives school districts notice only, no consent or veto | nyassembly.gov, A4927 sponsor memo · S132 bill status · S256 bill status · S1337, Chapter 32 of 2023. Fetched 9/13/26 | issue 002 |
| Where to show up, October 2026. Nassau County IDA public hearing (600 West Grumman LLC): Wednesday 10/14/2026, 11:00 am, Oyster Bay Community Center, 59 Church St, Oyster Bay; livestreamed. Nassau County IDA board: Monday 10/19/2026, 6:15 pm, Legislative Chambers, 1550 Franklin Ave, Mineola; livestreamed. Nassau County Legislature: committees Monday 10/5/2026, full Legislature Monday 10/26/2026, budget Friday 10/30/2026; the county's page says meetings start at 1:00 pm. Hempstead Town Board: Monday 10/5/2026, 10:30 am, and budget hearings Thursday 10/15/2026, 2:30 pm and 7:00 pm. Town of Hempstead IDA: its meeting page lists no October 2026 meeting (the last listed is 9/29/2026, which moved to the Pavilion at 1 Washington St); not verified, ask the agency before planning around one. Checked 10/9/26 against each body's own schedule; re-check before any date is used in a public-facing announcement, since meeting schedules move. The September row this replaces (IDA 9/24, Legislature 9/28, TOH IDA 9/29, Town Board 10/5) is retired because its dates have passed; the 10/5 Town Board date carries over | nassauida.org event pages for 10/14 and 10/19 · nassaucountyny.gov/2357 · tohida.org/meeting_info · hempsteadny.gov/523 (Town Board schedule, page stamped "Updated 1/6/26"). Fetched 10/9/26; tohida.org returns 403 to scripted fetches, so its list was read through a page fetcher | campaign planning; no page prints these dates (issue 002 printed the September set and is frozen) |
| Jobs promised against jobs delivered, Nassau IDA projects, FYE 2017 through FYE 2024, 2,034 project-years: aggregate delivered 11,706.5 of 14,996.0 promised full-time-equivalent jobs, 78.1%. Of the 310 project-years that carry an estimate, 52.3% met or beat it and 39.4% delivered under half of what was promised. 60 project-years shifted school tax while reporting zero current jobs; 107 project-years shifted school tax while reporting fewer jobs than the project had before receiving assistance. Market-rate housing is 13 of the top 25 recipients by dollars: $145,109,125 shifted over eight years against 254 FTEs reported, or $571,296 per job. Definitions: "promised" is the agency's own estimated FTE at application; "delivered" is that project-year's self-reported current FTE; both are self-reported to the State and are not independently audited (see #f-osc-audits on the state's own verification disclaimer) | Built from data.ny.gov 9rtk-3fkw, all Nassau County IDA and Town of Hempstead IDA project-years FYE 2017-12-31 through FYE 2024-12-31, self-reported estimated and current FTE fields. Pulled 9/12/26, built 9/13/26 | ledger reference |
| Matter of Baldwin Union Free School District v. County of Nassau, 22 N.Y.3d 606 (N.Y. Ct. App., decided 2/18/2014): Nassau County's Local Law 18 (2010), which tried to shift real-property tax-refund liability (the "County Guarantee") from the county to individual taxing districts, was struck down as exceeding the county's Municipal Home Rule Law and constitutional authority to supersede a special state tax law. Only the State can repeal the County Guarantee; the county cannot do it unilaterally by local law | Official reporter, nycourts.gov, 2014 NY Slip Op 01103, fetched 8/27/26 | ledger reference |
| NYC pied-à-terre surcharge: Tax Law §§1350-1356 ("City surcharge on property that does not serve as a primary residence"), enacted as Part HH of the FY2027 enacted budget, signed 5/28/2026, applies beginning the NYC tax year starting 7/1/2026, sunsets 6/30/2031. Reaches only NYC class-1 (1-3 family, $5M+ market value) and class-2 condo/co-op ($1M+) non-primary residences. Revenue estimates diverge: NYC Comptroller $340M-$380M/yr vs. the Governor's office $500M/yr | NYS Division of Budget, FY27 enacted budget signing announcement · Holland & Knight summary, June 2026 (Part HH citation, effective/sunset dates). Re-verified 8/27/26 | ledger reference |