NY A02753

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Bais Tefila of Inwood for property located at 259 Doughty Blvd, Town of Hempstead (Nassau County tax map section 40, block 163, lot 216)

Permits the assessor to review the exemption application as if it had been filed by the applicable taxable status dates for the 2019-2020 assessment roll, covering all 2020 general taxes and a portion of 2019-2020 school taxes

Allows the assessor to grant full tax exemption and correct the assessment rolls if the organization would have qualified for exemption had it timely filed the application, subject to Nassau County Legislature approval

Authorizes the county governing body or tax department to refund any taxes already paid and cancel remaining unpaid taxes, fines, penalties, interest, or tax liens, at the department's discretion

Effective immediately upon enactment