NY A08709

Authorizes the Nassau County assessor to accept a late tax exemption application from St. Luke's Lutheran Church for property at 170 Conklin Street, Farmingdale (section 49, block 9701, lots 35, 36, 37, 38, and 540)

Allows the application to be reviewed as if timely filed for the 2012-2013 and 2013-2014 assessment rolls, notwithstanding normal deadline requirements

Requires the assessor to determine whether the church would have qualified for exemption under section 420-a of the real property tax law if the application had been filed on time

Exemption becomes effective only upon approval by the Nassau County Legislature and allows the assessor to correct the assessment rolls

Permits the county to refund any taxes already paid by the church and cancel unpaid taxes, fines, penalties, interest, or tax liens at the discretion of the governing body or tax department