NY A09080

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from the Grayson Street Assembly for a parcel located at 2015 Linden Boulevard, Elmont (section 37, block 410, lot 18).

Allows the application to be reviewed as if it were submitted by the taxable status date for the 2011 general tax roll and a portion of the 2010-2011 school tax roll.

Permits the assessor, upon approval of the Nassau County legislature, to grant exemption retroactively to the date the organization acquired the property if it would otherwise qualify.

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

Takes effect immediately upon enactment.