NY A10337

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Hebrew Academy of Nassau County for the 2009-2010 assessment roll for parcels at 243 Oak Street and 258 Warren Street in Hempstead (Section 44, Block 37, Lots 41-44 and 97-103).

Permits the assessor to review the late application as if it were timely filed and grant exemption if the school acquired the property between the 2009-2010 taxable status date and the next assessment roll's taxable status date, and would otherwise qualify for exemption.

Requires Nassau County Legislature approval before the assessor may grant the exemption retroactive to the date of property acquisition.

Authorizes the county to refund any taxes already paid on the subject roll and cancel remaining unpaid taxes, fines, penalties, or interest at the governing body's discretion.

Takes effect immediately upon enactment.