NY A10062

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Chabad of Oceanside under section 420-a of the real property tax law.

Applies retroactively to the 2020-2021 assessment roll for a portion of 2020-2021 school taxes and all 2020 general taxes for the property located at 3700 Oceanside Road, Oceanside, town of Hempstead (Nassau County parcel ID section 60 block 90 lot 27).

Requires the assessor to treat the late application as if it were filed by the taxable status date and, upon Nassau County legislature approval, may grant the exemption if the organization qualifies.

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

Takes effect immediately upon enactment.