NY A10586

Authorizes the Nassau County assessor to accept a late real property tax exemption application from NGIP, Inc., a not-for-profit corporation subsidiary of New Ground, for tax years 2017-2018 and the 2018 general tax roll.

Applies to property located at 4108 Hicksville Road, Oyster Bay, Nassau County (tax map district section 52, block 320, lot 2), despite the application being filed after the taxable status date deadline.

Requires the assessor to review the application as if it had been timely filed and submit to Nassau County Legislature for approval before granting the exemption.

Permits the Nassau County assessor or tax department to refund previously paid taxes and cancel any unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.