NY A08621

Authorizes the Nassau County assessor to accept a retroactive application for real property tax exemption from MiYaD Beis Jericho, Inc. for the 2013-2014 and 2014-2015 assessment rolls.

Property subject to exemption is located at 82 Forsythia Lane in Jericho (Nassau County tax map section 12, block 577, lot 35).

Requires the assessor to review the late application as if it had been timely filed by the taxable status date, subject to Nassau County Legislature approval.

Grants the applicable governing body or tax department discretionary authority to refund paid taxes and cancel unpaid taxes, fines, penalties, liens, or interest if exemption is granted.

Takes effect immediately upon enactment.