NY S07070

Authorizes the assessor of the city of Long Beach to accept a retroactive application for real property tax exemption from Temple Beth El of Long Beach for the 2019/2020 assessment roll.

Applies to two parcels: 270 Lindell Blvd (Nassau county parcel ID section 59 block 25 lot 1) and 570 West Walnut Street (Nassau county parcel ID section 59 block 25 lot 11).

Allows the assessor to review the late application as if it had been timely filed by the taxable status date, if the organization qualifies for exemption under section 420-a of the Real Property Tax Law.

Requires approval from the Long Beach city council before any correction to the assessment rolls can be made.

Permits the city to refund taxes already paid and cancel any unpaid taxes, fines, penalties, liens, or interest at the governing body's discretion.