N.Y. County Law Section 233-B
Payment in lieu of taxes for property acquired for park or recreational purposes

The county of Nassau having acquired certain property for park or recreational purposes in the Lido Beach-Point Lookout area shall have the power and authority with respect to such property, to pay or transfer out of any county funds available to it, annual sums in lieu of taxes to the affected taxing jurisdictions, in order that none of such taxing jurisdiction shall suffer an inequitable loss of revenue by virtue of such park or recreational program; provided further, that the amount so paid or transferred for any year shall not exceed the sum last levied for the benefit of such taxing jurisdiction as an annual tax on such property prior to the time of its acquisition for such purpose or purposes. As used in this section, the term “taxing jurisdiction” means any municipal corporation or district corporation, including any school district or any special district, having the power to levy and collect taxes and benefit assessments upon real property in the Lido Beach-Point Lookout area, or in whose behalf such taxes or benefit assessments may be levied or collected. * NB Expires July 1, 2030

Source: Section 233-B — Payment in lieu of taxes for property acquired for park or recreational purposes, https://www.­nysenate.­gov/legislation/laws/CNT/233-B (updated Jun. 27, 2025; accessed Oct. 25, 2025).

200
Compensation of supervisors 201
Compensation of officers 202
Publication of compensation and expenses of supervisors in certain counties 203
Expenses incurred in the performance of official duty 204
Positions of employment 205
Compensation of employees 205–A
Certain pilot projects 206
Hours of work and office hours 206–A
Business in county offices on holidays and Saturdays 207
Vacations 208
Books and records 209
Investigations 210
Examination and post audit 211
Printed and electronically recorded proceedings of the board 212
Designation of depositaries 214
Designation of newspapers 215
County property 216
Location of county offices 217
County jail 217–A
Qualification for employment as a county correction officer 218
Courthouses and judicial expenditures 218–A
County detention facilities for juvenile delinquents and persons in need of supervision 218–B
Prisoner furlough program in county jails and penitentiaries 219
Reforested lands 220
County planning board 220–A
Water quality management agency 221
County park commission 222
Cemeteries 223
Flood control and soil conservation 223–A
The board of supervisors of any county may appropriate such sums as it may deem proper, not exceeding three thousand dollars in any one y... 223–B
EMS training and mutual aid programs 224
Optional appropriations and contracts for public benefit services 224–A
Elimination of noxious weeds 224–B
Cooperative extension area and statewide program specialist 225
Optional appropriations for public benefit services administered by the board 225–A
Fire training and mutual aid programs 225–B
Contracts for visiting nursing services 226
Monuments and memorials 226–A
Patriotic observances 226–B
Solid waste management 226–C
Waiver of fees for veterans’ organizations 226–C*2
Waiver of fees for veterans organizations 226–C*3
Waiver of fees for veterans’ organizations 226–D
Waiver of fees for veterans’ organizations 226–E
Waiver of fees for veterans’ organizations 227
Legalizing acts 228
Disputed town boundaries 229
Erection and dissolution of towns 231
Expenses of police officer or peace officer injured in line of duty 232
County officers’ and county executives’ associations 233
Procedure on tax limit increase 233–A
Amounts to be included or excluded in computing constitutional taxing power 233–B
Payment in lieu of taxes for property acquired for park or recreational purposes 234
Additional powers granted under other laws 234–A
Service of notice in relation to constitutionality of local law, ordinance, rule or regulation of a county 235
The board of supervisors by resolution may appoint a committee of citizens of the county to act in an advisory capacity to any committee,... 236
County plumbing licensing 236–A
County master electrician licensing 236–B
County electrical inspector licensing 237
Alcoholic beverage control
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Verified:
Oct. 25, 2025

Last modified:
Jun. 27, 2025

§ 233-B. Payment in lieu of taxes for property acquired for park or recreational purposes's source at nysenate​.gov

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