NY S04645

Authorizes the Nassau County Assessor to accept a late real property tax exemption application from the Town of Oyster Bay for parcels at 8 Washington Street, Bethpage (Nassau County tax map district section 46, block 102, lots 46, 47, 48, and 49).

Allows the exemption application to be reviewed as if it had been filed by the taxable status date for the 2019-2020 school taxes and 2019-2020 general tax rolls, despite being submitted after the deadline.

Requires Nassau County Legislature approval before the assessor may correct the tax rolls if the Town of Oyster Bay qualifies for the exemption under Real Property Tax Law section 406.

Permits the applicable governing body or tax department to refund taxes paid and cancel any remaining unpaid taxes, fines, penalties, liens, or interest at their discretion if the exemption is granted.

Takes effect immediately upon enactment.