NY S07334

Authorizes the Nassau County assessor to accept a late application from Iglesia La Luz Del Mundo, Inc. for real property tax exemptions under section 420-a of the real property tax law

Applies the exemption request to the 2017-2018 school taxes and 2018 general tax roll for the property located at 890 Front Street, Uniondale (parcel ID: section 34, block 489, lot 416)

Requires the assessor to review the late application as if it were timely filed and grants the exemption if the not-for-profit organization meets all eligibility requirements

Permits Nassau County Legislature approval to make corrections to the tax roll and authorizes refunds or cancellation of taxes, fines, penalties, liens, or interest already paid by the organization

Takes effect immediately upon enactment