NY A05061

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Iglesia La Luz Del Mundo, Inc. for the 2017-2018 school taxes and 2018 general tax roll

Applies to the property located at 890 Front Street, Uniondale in the town of Hempstead, identified as parcel ID section 34, block 489, lot 416

Requires the application to be reviewed as if it had been filed by the taxable status date, and exemption may be granted with Nassau County Legislature approval if the organization qualifies under section 420-a of the real property tax law

Permits the applicable governing body or tax department to refund any taxes paid and cancel remaining unpaid taxes, fines, penalties, liens, or interest related to the subject property

Takes effect immediately upon enactment