NY S06317

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Faith Evangelical Lutheran Church for the 2019-2020 assessment roll and 2020 general taxes.

Applies to the property located at 239 Jackson Avenue, Syosset, town of Oyster Bay, Nassau County (Section 15 Block 71 Lot 22), which was conveyed to the organization.

Allows the application to be reviewed as if filed by the taxable status date deadline, and permits the assessor to grant full tax exemption upon Nassau County legislature approval if the organization would otherwise qualify.

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

Takes effect immediately upon enactment.