NY S07549

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from St. Mark Coptic Church Center for assessment rolls 2019-2020 and 2020-2021.

Allows the application to be reviewed as if filed by the taxable status date, covering a portion of 2019-2020 school taxes, a portion of 2019 general taxes, and all 2020 general taxes.

Applies to property located at 32 Woodbury Road, hamlet of Woodbury, town of Oyster Bay, Nassau County (parcel ID Section 14 Block B Lot 240).

Permits the assessor, with approval from the Nassau County legislature, to grant the exemption and correct the tax rolls if the organization qualifies under real property tax law section 420-a.

Allows the applicable governing body or tax department discretionary authority to refund taxes paid and cancel any remaining unpaid taxes, fines, penalties, liens, interest, or tax liens.