NY A06728

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Torah Ohr Hebrew Academy for the 2020-2021 and 2021-2022 assessment rolls.

Exemption covers a portion of 2021-2022 school taxes, a portion of 2021 general taxes, and all of 2022 general taxes for the parcel at 5 Fairview Avenue, Great Neck, North Hempstead (Nassau County tax map section 1, block 088, lot 466).

Late application shall be reviewed as if submitted by the appropriate taxable status date, contingent upon Nassau County Legislature approval.

Authorizes the assessor to make appropriate corrections to tax rolls if the organization qualifies for the exemption.

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