NY A05298

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from World Restoration Center, Inc. for the 2022-2023 assessment rolls and 2023 general taxes.

Permits the assessor to review the exemption application as if it had been filed by the applicable taxable status date, even though it is being submitted late.

Applies to the property located at 327 Cross Street, Village of Westbury, Nassau County (tax map section 10, block L, lot 00280).

Allows the assessor, with approval from the Nassau County Legislature, to grant the exemption and make corrections to the tax rolls if the organization would have qualified for the exemption under section 420-a of the real property tax law.

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