NY A09482

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the Incorporated Village of Hempstead Community Development Agency for the 2020-2021 assessment roll.

Exemption covers all 2020-2021 school taxes and all 2021 general taxes for the parcel at 40 Byrd Street, town of Hempstead, Nassau County (parcel ID section 34 block 224 lot 21).

Requires the application to be reviewed as if filed on or before the taxable status date despite being submitted after the deadline.

Authorizes the assessor, upon approval by the Nassau County legislature, to make corrections to tax rolls if the organization qualifies for the exemption.

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