NY A10060

Authorizes the Nassau County assessor to accept a late exemption application from Divya Jyoti Jagrati Sansthan, Inc. under section 420-a of the real property tax law for property at 2026 Grand Avenue, Baldwin (section 54, block 24, lot 282)

Permits the application to be reviewed as if filed by the taxable status date for the 2010-2011 and 2011-2012 assessment rolls, covering school taxes and general taxes for those years

Allows the assessor, with Nassau County Legislature approval, to grant exemption from all taxation beginning with the organization's acquisition date and make corrections to the assessment rolls if the organization qualifies

Authorizes the Nassau County governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, interest, or tax liens if exemption is granted

Takes effect immediately upon enactment