NY A07636

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Divya Jyoti Jagrati Kendra, a not-for-profit organization, for tax years 2018-2019, 2019-2020, 2020-2021 (school tax years) and 2019, 2020, 2021 (general tax years).

Permits the assessor to review the late application as if it had been timely filed on or before the applicable taxable status date.

Requires the Nassau County assessor to determine if the organization qualifies for exemption, and if so, grants approval authority to the Nassau County legislature.

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

Applies to the parcel located at 327 Jericho Turnpike, Old Westbury, Nassau County (Section 17, Block 16, Lot 8); takes effect immediately.