NY S08752

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Gurudwara Shaheedan, Inc. under sections 420-a and 462 of the real property tax law.

Covers exemption for the 2021-2022 school taxes, a portion of 2021 general taxes, and all 2022 general taxes for the property located at 18 West Nicholai Street, Town of Oyster Bay (Nassau County tax map district section 11, block 308, lot 27).

Late application shall be reviewed as if it had been timely filed by the applicable taxable status date.

Nassau County assessor may make corrections to the assessment rolls if approved by the Nassau County Legislature and the organization qualifies for exemption.

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