NY S06044

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Manhasset Park District (located at 62 Manhasset Avenue) for property at 61 Locust Street (Nassau County tax map section 3, block 48, lot 7)

Allows the exemption application to be reviewed as if submitted on or before the taxable status date for the 2013 and 2014 assessment rolls for general taxes and the 2013-2014 assessment roll for school taxes

Requires the assessor to determine if the not-for-profit organization would have qualified for the exemption had it filed timely and obtain approval from the Nassau County Legislature before granting the exemption

Permits appropriate corrections to the assessment rolls if the exemption is granted