NY S06480

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 it were filed by the original taxable status dates for the 2012-2013 and 2013-2014 assessment rolls

Permits the assessor, with Nassau County Legislature approval, to grant full tax exemption if the church would have qualified under section 420-a of the real property tax law

Authorizes the county to refund taxes already paid and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens related to the subject rolls at the governing body's discretion

Takes effect immediately upon enactment