NY A08888

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Congregation Beis Medrash of Lawrence for the 2018-2019 and 2019-2020 assessment rolls.

Allows the application to be reviewed as if it had been filed by the taxable status dates for the 2018-2019 and 2019-2020 assessment periods for property located at 15 Martin Lane, Lawrence (Nassau County tax map section 40, block 199, lot 3).

Permits the assessor to grant full tax exemption if the organization would have qualified and requires town board approval to process the exemption.

Authorizes the governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at their discretion.

Takes effect immediately upon enactment.