NY A09198

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Hands Across Long Island, Inc. for property located at 30-34 Park Place in Lynbrook (parcel ID: section 38, block 95, lots 49, 464, 465, 466)

Allows the application to be reviewed for the 2012-2013 and 2013-2014 assessment rolls and 2013-2014 school taxes as if it had been filed by the applicable taxable status date

Requires the assessor, upon approval by the Nassau County legislature, to correct the assessment rolls if the not-for-profit organization would have been entitled to the exemption under section 420-a of the real property tax law

Permits the applicable governing body or tax department to refund and cancel any taxes, fines, penalties, liens, or interest paid or owed on the subject property if the exemption is granted

Takes effect immediately upon enactment