NY A09001

Amends Chapter 405 of the laws of 2013 to authorize the Nassau County assessor to accept a property tax exemption application from the Incorporated Village of Roslyn for parcels located at Lot 1200 of block 106, section 7 on the Nassau County Land and Tax Map.

Extends the exemption application to cover the 2011-2012 assessment rolls (pro-rata portion of school and general taxes) and the entire 2012-2013 assessment rolls, allowing late filing despite missing original taxable status dates.

Permits the assessor, upon Nassau County Legislature approval, to grant exemption retroactive to the date the Village of Roslyn acquired the property if the village would have qualified under normal circumstances.

Authorizes the Nassau County governing body or tax department to refund any taxes already paid on these parcels and cancel unpaid taxes, fines, penalties, or interest at their discretion.

Takes effect immediately upon enactment.