NY S08023

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Carle Place Water District for a portion of 2021-2022 school taxes, a portion of 2021 general taxes, and all of 2022 general taxes.

Applies to the parcel located at 578 Mineola Avenue, Town of North Hempstead, Nassau County (parcel ID section 10 block 32 lots 19, 20 and 63).

Requires the assessor to review the application as if it had been filed by the taxable status date, and upon Nassau County Legislature approval, may correct the tax rolls if the organization qualifies for exemption.

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

Takes effect immediately upon enactment.