NY S07069

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the West Hempstead-Hempstead Garden Water District for parcels located at 685 and 681 7th Street in Hempstead (Nassau County parcel ID section 33, block N-03, lot groups 6-7 and 8-9).

Permits the assessor to review the retroactive application as if it had been timely filed by the taxable status date for the 2019-2020 school taxes and all 2020 general taxes.

Requires the assessor to obtain approval from the Nassau County legislature before making any corrections to the tax rolls if the organization qualifies for exemption.

Allows the applicable governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest at its discretion.

Takes effect immediately upon enactment.