NY A10318

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the Korean Presbyterian Church of Bayside for the property at 1570 Park Avenue, town of Hempstead (Nassau County parcel ID section 56 block 35 lots 153 and 154).

Permits exemption for a portion of 2015-2016 school taxes and 2016 general taxes, and for the 2016-2017 school taxes and 2017 general taxes.

Requires the assessor to verify the organization would have qualified for the exemption if the application had been timely filed, subject to approval by the Nassau County legislature.

Allows the applicable governing body or tax department to refund any taxes already paid and cancel any unpaid taxes, fines, penalties, liens, or interest in its sole discretion.

Takes effect immediately upon enactment.