NY S08218

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

Application may cover a portion of the 2016-17 school year and 2017 general tax roll, plus all of the 2017-18 school year and 2018 general tax roll

The application will be reviewed as if submitted by the appropriate taxable status dates, and the assessor may grant exemption from all taxation upon Nassau County Legislature approval if the church qualifies

Nassau County may 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