NY A10405

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Maranatha Grace Church for the property located at 982 Front Street, Uniondale (section 34, block 502, lots 693 and 694).

Exemption application covers a portion of the 2016-17 school and general tax rolls and all of the 2017-18 school and 2018 general tax rolls, and shall be reviewed as if timely filed.

Grants the assessor authority, with Nassau County Legislature approval, to exempt the property from taxation and make corrections to tax rolls if the church qualifies for exemption.

Permits the Nassau County tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at its sole discretion if exemption is granted.

Takes effect immediately upon enactment.