NY S06806

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Ohr Heameth the American Society for Torah Education in Latin America for the 2015-2016 and 2016-2017 assessment rolls.

Covers exemption for property located at 113 Steamboat Road, Great Neck, Nassau County (parcel ID section 1 block 198 lot 28) for 2016 general taxes, 2016-2017 school taxes, and 2017 general taxes.

Exemption may be granted if the assessor determines the organization would have qualified for the exemption had it filed an application by the appropriate taxable status date, subject to Nassau County Legislature approval.

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

Effective immediately upon enactment.