NY A11137

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Spectrum Designs Foundation Ltd. for property at 366 Main Street, Port Washington (Nassau County parcel ID section 5 block 51 lot 117).

Allows the exemption application to be reviewed retroactively for portions of the 2016-2017 school and general tax rolls and all of the 2017-2018 school and 2018 general tax rolls, as if it had been timely filed.

Requires the Nassau County assessor to determine if the non-profit organization qualifies for exemption under section 420-a of the Real Property Tax Law, subject to approval by the Nassau County legislature.

Permits the county to refund any taxes already paid and cancel remaining unpaid taxes, fines, penalties, interest, or tax liens if the exemption is granted, at the discretion of the governing body or tax department.

Takes effect immediately upon enactment.