NY S06754

Authorizes the Nassau County assessor to accept tax exemption applications from Shaare Rachamim, LLC under Real Property Tax Law Section 420-a for the 2012-2013 and 2013-2014 assessment rolls

Applies to property located at 695 Middle Neck Road, Great Neck, Nassau County (tax map section 1, block 088, lot 04510)

Allows late applications to be reviewed as if filed by the taxable status date, provided the not-for-profit organization would have qualified for exemptions

Permits the Nassau County assessor, upon approval by the county legislature, to correct the assessment rolls and grant exemptions

Authorizes the applicable governing body or tax department to refund any taxes paid and cancel remaining taxes, fines, penalties, liens, or interest at its discretion