NY S08702

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Community Mainstreaming Associates, Inc. for the property located at 1 Briar Road, town of Hempstead (Nassau County parcel ID section 55 block 519 lot 1)

Exemption covers part of 2018 and all of 2019 general taxes, plus all 2018-2019 school taxes on the 2018-2019 assessment roll

Requires the assessor to review the application as if filed by the appropriate taxable status date, and grants Nassau County Legislature approval authority over the exemption

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

Takes effect immediately upon enactment