NY S06020

Authorizes Nassau County assessor to accept a late real property tax exemption application from Flower Hill Hose Company No. 1 for property located at 9 Evergreen Avenue in Port Washington, town of North Hempstead.

Allows exemption application to be reviewed retroactively for part of 2013, full year 2014, full year 2015 on general assessment rolls, and the second half of 2013-2014 and full year 2014-2015 school tax year rolls.

Exemption application for parcel ID section 5, block 82, lots 133 shall be treated as if filed by the appropriate taxable status date if deemed eligible.

Requires Nassau County Legislature approval before assessor may grant exemption and make corrections to tax rolls.

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