NY S07539

Authorizes the Nassau County assessor to accept a late application for real property tax exemptions from Congregation Gates of Prayer for assessment rolls from 2013-2014, 2014-2015, and 2015-2016 tax years.

Permits the assessor to review the late application as if it had been filed by the required taxable status dates, for property located at 138 Hards Lane in the village of Lawrence, Nassau County.

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

Authorizes the applicable governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest if exemptions are granted.

Takes effect immediately upon enactment.