NY A03939

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Sunrise Day Camps Association, Inc. for the 2017-2018 assessment roll covering portions of 2017-2018 school taxes and 2018 general taxes.

Applies to property located at 11 Neil Court, Oceanside, town of Hempstead, Nassau County (parcel ID section 60 block 90 lots 8, 9, and 10).

Requires the assessor to review the application as if it had been timely filed by the taxable status date, subject to approval by the Nassau County legislature.

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

Takes effect immediately upon enactment.