NY A06742

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Incorporated Village of Upper Brookville for the 2020-2021 assessment roll and 2021 general taxes.

Applies to a specific parcel at 24 Wolver Hollow Road, Glen Head, town of Oyster Bay, Nassau County (Section 24 Block C Lot 01440) conveyed to the village.

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

Allows the assessor to grant the exemption if the village would have been entitled to it under section 406 of the real property tax law and make corrections to the tax rolls.

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