NY A10097

Authorizes the Town of Hempstead assessor to accept a late property tax exemption application from Southern Tier Environments for Living Inc. (STEL), a not-for-profit corporation, for the 2018-2019 assessment rolls.

Applies to the parcel located at 301 Peninsula Blvd., Town of Hempstead, Nassau County (tax map district section 34, block 358, lot 9).

Allows the assessor to review the late application as if it had been timely filed by the established taxable status date, if approved by the Town of Hempstead board.

Requires refund of all taxes paid on the subject rolls plus any fines or penalties, and cancellation of any remaining unpaid taxes, if the exemption is granted.

Takes effect immediately upon enactment.