NY A07040

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Chabad of Oceanside for the 2020-2021 assessment roll.

Covers a portion of the 2020-2021 school taxes and all of the 2020 general taxes for the property located at 3700 Oceanside Road, Hempstead (Nassau County parcel ID section 60 block 90 lot 27).

Requires the assessor to review the late application as if it had been filed by the taxable status date and obtain Nassau County Legislature approval before granting the exemption.

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

Takes effect immediately upon enactment.