Another long line of Hempstead residents stretched into the bitter cold outside the Receiver of Taxes Office Thursday as they waited to prepay their 2018 property taxes. 

News 12 Long Island has reported that the new federal tax law sets a $10,000 cap on state and local tax deductions. It goes into effect on New Year's Day. 

On Friday, Gov. Andrew Cuomo issued an emergency order that allowed residents to pay their taxes early. On Wednesday, the IRS announced that as long as a homeowner has an assessment, they will be allowed to prepay taxes.

Officials say it would be wise to check with a tax professional before considering early payment of taxes.

According to tax receiver Donald Clavin, the Town of Hempstead plans to ask the state to reimburse its overtime costs associated with the last-minute prepayment rush.