NY S06913

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Epilepsy Foundation of Long Island, Inc. for a portion of the 2011-2012 assessment roll.

The exemption applies to property located at 1500 Hempstead Turnpike, East Meadow (Section 50, Block 340, Lot 452) that is not leased to another party.

The application shall be reviewed as if it were filed by the taxable status date, and the assessor may grant exemption upon approval by the Nassau County Legislature if the organization qualifies.

If exemption is granted and taxes were paid, the governing body or tax department may, at its discretion, refund paid taxes and cancel unpaid taxes, fines, penalties, interest, or tax liens.

The act takes effect immediately upon enactment.