NY A09606

Authorizes the Nassau County assessor to accept a late application from Uniondale Land Trust for real property tax exemptions under section 420-a of the real property tax law.

Permits exemption applications for tax years 2017, 2017-18 school year, 2018, 2018-19 school year, and 2019 for the property located at 774 Macon Pl Uniondale (Parcel ID: section 50, block 206, lot 4).

Requires the assessor to review the late application as if it had been timely filed and, with Nassau County Legislature approval, correct the tax rolls if the organization qualifies for exemption.

Allows the applicable governing body or tax department to refund taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.