NY S08067

Authorizes the Nassau County assessor to accept a late application from the Islamic Center of Long Island for real property tax exemptions under section 420-a of the real property tax law for tax years 2013-2014, 2014-2015, and 2015-2016.

Allows the application to be reviewed as if filed by the appropriate taxable status date, retroactively covering the property at 14 Talbot Drive, Westbury (Nassau County tax map section 11, block 376, lot 16).

Permits the assessor, upon Nassau County legislature approval, to correct the tax rolls if the organization qualifies for exemptions it would have received with timely filing.

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

Takes effect immediately upon enactment.