NY A10623

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Islamic Center of Long Island for tax years 2013-2014, 2014-2015, and 2015-2016.

Allows the application to be reviewed as if filed by the proper taxable status dates, covering general tax and school tax for the property located at 14 Talbot Drive, Westbury (Nassau County tax map section 11, block 376, lot 16).

Permits the assessor, with Nassau County Legislature approval, to correct the assessment rolls if the organization qualifies for the exemptions under Real Property Tax Law section 420-a.

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

Takes effect immediately upon enactment.