NY S05667

Authorizes the Nassau County assessor to accept a late tax exemption application from Iglesia Long Island Para Cristo Inc. for property at 24 James LL Burrell Ave., Hempstead (section 34, block 248, lots 109 and 110).

Permits the application to be reviewed as if it were timely filed for the 2016-2017 school tax roll and 2017 general tax roll, notwithstanding the missed filing deadline.

Requires Nassau County Legislature approval before the assessor may grant the exemption if the organization would otherwise qualify under Real Property Tax Law section 420-a.

Allows the county to refund any taxes paid and cancel remaining taxes, fines, penalties, interest, or tax liens at the sole discretion of the governing body or tax department.

Takes effect immediately upon enactment.