NY S06210

Authorizes the Nassau County assessor to accept late applications for real property tax exemptions from Congregation S.T.L. Corporation for property located at 813 Middle Neck Road, Great Neck (Nassau County tax map section 1, block 106-02, lot 116)

Allows exemption applications to be reviewed for the 2011-2012 assessment roll (portion of 2012 general taxes and 2011-2012 school taxes) and the 2012-2013 assessment roll (all 2013 general taxes and 2012-2013 school taxes)

Requires the assessor to treat late applications as if timely filed if the not-for-profit organization would otherwise qualify for exemptions, subject to approval by the Nassau County Legislature

Permits the applicable governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest if exemptions are granted

Takes effect immediately upon enactment