NY S06723

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

Applies to property located at 82 Forsythia Lane in Jericho (Nassau County tax map section 12, block 577, lot 35).

Allows 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.

Permits the assessor to correct the tax roll if the organization would have qualified for exemption under section 420-a of the Real Property Tax Law.

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