NY A02208

Amends a 2022 law to authorize the Nassau county assessor to accept a retroactive real property tax exemption application from Bais Torah U'tefillah for a parcel located at 401 Hempstead Avenue in West Hempstead (Nassau county tax map section 35, block 340, lot 5)

Exemption applies to a portion of 2020-2021 school taxes and all of 2021 general taxes, with the application reviewed as if filed by the appropriate taxable status date

Requires approval from the Nassau county legislature (changed from town board in original law) before the assessor may grant the exemption and correct the tax rolls

Permits the governing body or tax department to refund taxes paid and cancel any remaining taxes, fines, penalties, interest, or tax liens at its discretion if exemption is granted

Takes effect on the same date as the original 2022 legislation (S. 9196 and A. 10419)