NY S04670

Authorizes the Nassau County assessor to accept a late real property tax exemption application from Lubavitch of Old Westbury under section 420-a of the real property tax law

Application covers the 2017-2018 and 2018-2019 assessment rolls for tax years 2018, 2019, and the 2018-2019 school tax year for the parcel at 165 Bacon Road, Old Westbury (Nassau County parcel ID section 19 block E lot 91)

Requires the assessor to treat the late application as if filed by the taxable status date if the organization would otherwise qualify for exemption, subject to Nassau County legislature approval

Permits 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