NY A09725

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from the Korean Evangelical Church for the 2022-2023 assessment rolls and 2022-2023 school and general taxes.

Applies to the parcel located at 42 Belmont Circle, Syosset, Town of Oyster Bay, Nassau County (parcel ID section 15 block 113 lot 1).

The late application shall be reviewed as if filed by the appropriate taxable status date, subject to Nassau County Legislature approval.

Allows the applicable governing body or tax department to refund taxes paid and cancel any remaining unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.