NY S08523

Authorizes the Nassau County assessor to accept a late application from The Academy Charter School for exemption from real property taxes under section 420-a of the real property tax law.

Covers the 2018-2019 assessment roll, a portion of the 2018 general tax year, the 2019 general tax year, and the 2018-2019 school tax year for the parcel located at 100 Charles Lindbergh Boulevard, town of Hempstead, Nassau County (parcel ID section 44 block F lot 360).

Requires the assessor to review the late application as if it had been filed by the taxable status date, and permits corrections to the subject rolls upon approval by the Nassau County Legislature.

Allows the applicable governing body or tax department to refund and cancel any taxes, fines, penalties, liens, or interest paid or remaining unpaid if the exemption is granted.

Takes effect immediately upon enactment.