NY A10420

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from United Church of God Seventh Day for property at 180 Denton Ave, Lynbrook (Nassau County tax map section 38, block 93, lot 30).

Permits the assessor to review the exemption application as if it had been filed by the applicable taxable status dates for the 2021 general taxes and 2021-2022 school taxes.

Allows the assessor, with town board approval, to grant the exemption if the organization would have qualified under Real Property Tax Law section 420-a had it filed timely.

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

Takes effect immediately upon enactment.