NY A06098

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the Shulamith School for Girls under Real Property Tax Law section 420-a for the 2021-2022 assessment roll.

Covers the parcel located at 158 Irving Place, Woodmere, town of Hempstead, Nassau County (parcel ID section 39 block 107 lot 1) for all 2021-2022 school taxes and 2022 general taxes.

Requires the assessor to review the application as if it had been submitted by the appropriate taxable status date, subject to approval by the Nassau County legislature.

Authorizes the county assessor to correct the tax rolls if the organization qualifies for exemption and permits the applicable tax department to refund or cancel any taxes, fines, penalties, liens, or interest already paid or outstanding.

Takes effect immediately upon enactment.