NY S07706

Authorizes Nassau County assessor to accept a late tax exemption application from Family Life Worship Center Inc. for property at 1350 A Street, Elmont (lots 5-10 of block 551, section 32)

Allows exemption application to be reviewed as if filed by the taxable status date for the 2009-2010 and 2010-2011 assessment rolls, covering school taxes and general taxes for those years

Grants exemption retroactive to the date of property acquisition if the assessor, with Nassau County Legislature approval, determines the organization would qualify under section 420-a of the real property tax law

Permits the county to refund previously paid taxes and cancel any remaining unpaid taxes, fines, penalties, or interest at the discretion of the governing body or tax department

Effective immediately upon enactment