NY A10584

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Lubavitch of Old Westbury for tax years 2018, 2019, and the 2018-2019 school year.

Applies to the parcel located at 165 Bacon Road, Old Westbury, Nassau County (parcel ID section 19 block E lot 91).

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

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

Takes effect immediately upon enactment.