NY S04879

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Mandala Buddhist Association under section 420-a of the real property tax law.

Application covers two parcels: 27 Powells Lane in Old Westbury (Nassau County tax map section 17, block 16, lot 4) and 456 Duck Pond Road in Locust Valley (Nassau County tax map section 23, blocks B, lots 455-456).

Exemption application applies retroactively to portions of the 2013-2014, 2014-2015, and 2015-2016 assessment rolls covering tax years 2013-2016.

If the assessor determines the organization would have qualified for exemptions under normal filing deadlines, the Nassau County Legislature must approve corrections to the tax rolls.

Permits the applicable governing body or tax department to refund any taxes already paid and cancel remaining unpaid taxes, fines, penalties, liens, or interest in its sole discretion.