NY S08489

Authorizes the Nassau County assessor to accept a late tax exemption application from Eglise Baptiste Etolie Du Matin under Real Property Tax Law section 420-a for the 2018-2019 assessment roll.

Covers a portion of the 2018 general tax year, the 2019 general tax year, and the 2018-2019 school tax year for the property located at 318 Hempstead Turnpike, Town of Hempstead (Nassau County parcel ID section 33 block 549 lots 9 and 11).

Requires the application to be reviewed as if submitted by the appropriate taxable status date and subject to approval by the Nassau County legislature.

Permits the assessor to make corrections to the tax rolls if satisfied the organization qualifies for exemption.

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