NY A09839

Authorizes the Nassau County assessor to accept a late application from St. Gregorios Malankara Orthodox Church Queens, Inc. for real property tax exemption under section 430 of the real property tax law.

Covers two parcels located at 915 North First Street and 911 North First Street in North Hempstead, Nassau County for the 2021-2022 and 2022-2023 assessment rolls.

Allows the assessor to treat the late application as if it had been filed by the applicable taxable status date, provided the organization would have qualified for exemption.

Requires Nassau County legislature approval before the assessor may correct the subject tax rolls to grant the exemption.

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