NY A08606

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Carle Place Water District for a parcel at 578 Mineola Avenue, Town of North Hempstead (Nassau County parcel ID section 10 block 32 lots 19, 20 and 63).

Allows the application to be reviewed as if it had been filed by the taxable status date for the 2021-2022 assessment roll, covering a portion of 2021-2022 school taxes, a portion of 2021 general taxes, and all 2022 general taxes.

Requires Nassau County Legislature approval before the assessor may correct the tax rolls if the organization qualifies for exemption under section 406 of the real property tax law.

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

Takes effect immediately upon enactment.