NY S07612

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from India Pentecostal Assembly, Inc. for the 2019-2020 and 2020-2021 school taxes and 2020 and 2021 general taxes

Applies to the parcel located at 310 South Oyster Bay Rd, Syosset (Nassau County tax map district section 12, block 482, lot 3) purchased by the organization on June 30, 2020

Requires the assessor to review the application as if it had been filed by the applicable taxable status date, and permits correction of assessment rolls upon approval by the Nassau County legislature if the organization qualifies for exemption

Allows the applicable governing body or tax department to refund taxes paid and cancel any remaining taxes, fines, penalties, liens, or interest at its discretion

Takes effect immediately upon enactment