NY A08600

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the West Hempstead Holiness Church of God for the 2020-2021 assessment roll and 2021 general taxes.

Covers the property located at 30 West Hempstead Turnpike, town of Hempstead, Nassau County parcel ID section 34 block 324 lot 418.

Allows the application to be reviewed as if it had been filed by the required taxable status date, despite being submitted after the deadline.

Requires Nassau County Legislature approval before the assessor may grant the exemption and correct the tax rolls if the organization qualifies.

Permits the applicable governing body or tax department to refund taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.