NY A08018

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the Faith Evangelical Lutheran Church for the 2019-2020 assessment roll and 2020 general taxes for property located at 239 Jackson Avenue, Syosset (Nassau County Section 15 Block 71 Lot 22).

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

Allows the assessor to grant the exemption from all taxation upon Nassau County legislature approval if the organization would have qualified for the exemption under normal circumstances.

Authorizes the applicable governing body or tax department to refund and cancel any taxes, fines, penalties, liens, interest, or tax liens paid or remaining unpaid on the subject property.

Takes effect immediately upon enactment.