NY S06185

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from the Holy Ghost Headquarters Prayer Band Mission for a parcel at 26-30 Jamaica Avenue, Valley Stream (section 37, block 123, lot 25)

Allows the application to be reviewed as if filed by the taxable status date for the 2010 and 2011 assessment rolls, covering general property taxes and school taxes

Permits the assessor, with Nassau County Legislature approval, to grant exemption retroactively to the date the organization acquired the property and make corrections to assessment rolls

Authorizes the governing body or tax department to refund any taxes already paid by the organization and cancel unpaid taxes, fines, penalties, interest, or tax liens, at its discretion

Takes effect immediately upon enactment