A $6-million plan for Island Park's Bayview Nursing and Rehabilitation Center to fully recover from superstorm Sandy received a boost Wednesday when Nassau County agreed to provide tax breaks.

The aid package is a first for the county's industrial development agency in terms of helping victims of the Oct. 29 storm. Previously, the IDA provided nearly $3 million in sales tax exemptions to more than 100 companies for purchasing supplies and machinery needed to reopen.

As part of Wednesday's deal, Bayview will have its property taxes frozen for five years, with 2 percent increases following in each of the next seven years. It also will pay $40,950 less in mortgage recording tax and $86,500 less in sales tax.

The 185-bed facility, located along the Reynolds Channel across from Long Beach, "was ravaged by the storm, and I am thankful we are assisting them in getting back to their mission," said Nassau County Executive Edward Mangano.

In return for the help, Bayview executives have promised to return the payroll to its pre-Sandy level of 125 employees; 90 are there now.

Company attorney Lisa Cairo said Bayview workers laid off because of Sandy and now employed by other health care facilities could reapply for jobs at Bayview once renovations are completed. Repairs, valued between $200,000 and $300,000, have already been done to satisfy state licensing requirements, she said.

Separately, the IDA backed $33.8 million in upgrades to three buildings at the Lake Success Quadrangle that once housed the Americas headquarters of Canon U.S.A. The camera and imaging company recently moved its offices to Melville.

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The We're Group, which owns the 10-building quadrangle, plans underground parking and new lobbies, roofs, heating and air-conditioning systems and bathrooms, said partner Bennett Rechler, adding that the quadrangle was Nassau's first office park.

He pledged to create 250 full-time jobs in return for the IDA's freezing property taxes for three years, followed by 3 percent raises in each of the next seven years. In addition, the IDA awarded a $1.2-million sales tax exemption and $260,000 off the mortgage recording tax.

Rechler said, "We never asked for public assistance to develop it [the office park], but with the current economy we appreciate the help."