NY A10585

Authorizes the Nassau County assessor to accept a late tax exemption application from Eglise Baptiste Etolie Du Matin for parcel ID section 33 block 549 lots 9 and 11 located at 318 Hempstead Turnpike, town of Hempstead.

Allows the application to be reviewed for the 2018-2019 assessment roll, covering a portion of the 2018 general tax year, the 2019 general tax year, and the 2018-2019 school tax year as if it had been timely filed.

Requires the assessor to determine if the organization qualifies for exemption under section 420-a of the real property tax law, subject to approval by the Nassau County legislature.

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

Takes effect immediately upon enactment.