NY S07265

Authorizes the Nassau County assessor to accept a late tax exemption application from St. Francis Hospital, Roslyn, a not-for-profit organization, for the 2020-2021 assessment roll.

Allows the application to be reviewed as if filed by the taxable status date deadline, covering a portion of 2020-2021 school taxes, 2020 general taxes, and 2021 general taxes for the parcel at 39 Oaktree Lane, Manhasset (Section 3, Block 193, Lot 19).

Permits the assessor, with county approval, to grant the exemption and make corrections to the tax rolls if the hospital would have qualified for exemption under normal circumstances.

Allows 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.