NY A06690

Authorizes Nassau County assessor to accept a retroactive real property tax exemption application from North Shore Land Alliance, Inc. for the 2022-2023 assessment roll under Real Property Tax Law section 420-a.

Exemption applies to a parcel at Foxfield Lane, Village of Oyster Bay Cove, Town of Oyster Bay (Nassau County parcel ID section 27 block G lots 1750 and 1751) covering all 2022-2023 school taxes and 2023 general taxes.

Application shall be reviewed as if filed by the taxable status date, and the assessor may correct the tax rolls if satisfied the organization qualifies for exemption, subject to Nassau County Legislature approval.

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

Takes effect immediately.