NY A09558

Authorizes the Nassau County assessor to accept a late application from Maimonides Educational Center for real property tax exemption under section 420-a of the real property tax law for the 2019-2020 and 2020-2021 assessment rolls.

Allows the late application to be reviewed as if it had been filed by the taxable status date for exemption on school taxes (portion of 2019-2020 and all of 2020-2021) and general taxes (portion of 2020 and all of 2021) for the property located at 2083 Seneca Gate, Merrick, Hempstead, Nassau County.

Permits the assessor, with Nassau County Legislature approval, to correct the assessment rolls if the organization qualifies for the exemption.

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

Takes effect immediately upon enactment.