NY S06186

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)

Permits the exemption to apply retroactively to the 2011 general tax assessment roll and a portion of the 2010-2011 school tax assessment roll, as if the application had been timely filed

Requires Nassau County Legislature approval before the assessor may grant the exemption, which would be effective from the organization's date of property acquisition

Allows 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