NY A06221

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Town of Oyster Bay for parcels located at 8 Washington Street, Bethpage (tax map district section 46, block 102, lots 46, 47, 48, and 49)

Requires the application to be reviewed as if it had been timely filed for the 2019-2020 school taxes and 2019-2020 general tax rolls, despite the parcel being acquired on May 6, 2019

Permits the assessor, with Nassau County Legislature approval, to grant the exemption and make corrections to the tax rolls if the Town of Oyster Bay would have been entitled to the exemption under normal circumstances

Allows the applicable governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest in the sole discretion of the taxing authority

Takes effect immediately upon enactment