NY S06700

Authorizes the Nassau County assessor to accept a late real property tax exemption application from Calvary Tabernacle for a parcel at 253A Fulton Avenue, Hempstead (section 34, block 338, lot 6)

Allows the application to be reviewed for tax years 2009-2010, 2010-2011, and 2011-2012 as if it had been filed by the required taxable status date

Permits the assessor, with approval from the Nassau County Legislature, to grant the exemption if the organization qualifies under section 420-a of the Real Property Tax Law

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

Takes effect immediately upon enactment