NY A10592

Authorizes the Nassau County assessor to accept a retroactive application for real property tax exemption from the West Hempstead-Hempstead Garden Water District for 2019-2020 school taxes and all 2020 general taxes.

Applies to parcels located at 685 and 681 7th Street in the town of Hempstead, Nassau County (parcel ID section 33, block N-03, lot group 6-7 and lot group 8-9).

Requires the assessor to review the retroactive application as if it had been received by the taxable status date, subject to approval by the Nassau County legislature.

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

Takes effect immediately upon enactment.