NY A09792

Authorizes the Nassau County assessor to accept a late real property tax exemption application from Gurudwara Shaheedan, Inc. for the parcel located at 1 Center Lane, Town of Hempstead (Nassau County tax map district section 51 block 111 lot 52)

Allows the application to be reviewed as if submitted by the taxable status date for the 2019-2020 assessment roll (covering a portion of 2020 general taxes) and the 2020-2021 assessment roll (covering all 2020-2021 school taxes and all 2021 general taxes)

Permits the assessor to correct the assessment rolls if the not-for-profit corporation would have qualified for the exemption under sections 420-a and 462 of the Real Property Tax Law, subject to Nassau County Legislature approval

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

Takes effect immediately upon enactment