NY A08151

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from St. Francis Hospital, Roslyn, New York (a not-for-profit organization) for the 2020-2021 assessment roll.

Allows the application to be reviewed as if it had been filed by the taxable status date, covering a portion of 2020-2021 school taxes, 2020 general taxes, and 2021 general taxes for the parcel at 39 Oaktree Lane, Manhasset, Nassau County (Section 3, Block 193, Lot 19).

Permits the assessor, with county approval, to grant the exemption and correct the tax rolls if the organization would otherwise qualify for exemption.

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

Takes effect immediately upon enactment.