NY S07513

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Merkos L'Inyonei Chinuch, Inc. for property at 3000 Lawson Boulevard, Oceanside (section 43, block 348, lots 157-158)

Allows the exemption application to be reviewed as if filed by the taxable status date for the 2010-2011 and 2011-2012 assessment rolls, despite the property being acquired on May 15, 2007

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

Authorizes the County to refund taxes paid and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens at the governing body's sole discretion

Takes effect immediately upon enactment