NY A08129

Authorizes the Nassau County assessor to accept a late real property tax exemption application from Wantagh Memorial Congregational Church for the 2009 and 2010 assessment rolls for the property located at 2892 Lindale Street, Hamlet of Wantagh (Section 56, Block 46, Lot 33)

Permits the assessor to review the late application as if it had been received by the applicable taxable status date deadline

Allows the Nassau County assessor, upon county legislature approval, to grant the exemption if the church would have qualified and to make appropriate corrections to the assessment rolls

Authorizes the county to refund any taxes already paid by the church and to cancel any remaining unpaid taxes, fines, penalties, or interest at the discretion of the governing body or tax department

Takes effect immediately upon enactment