NY A10710

Authorizes the Nassau County assessor to accept a late real property tax exemption application from The Cathedral of the Incarnation in the Diocese of Long Island for the 2023-2024 assessment roll.

Exemption covers all 2023-2024 village taxes, all 2023-2024 school taxes, a portion of 2023 general taxes, and all 2024 general taxes for the parcel at 32 Cathedral Avenue, Town of Hempstead (Nassau County parcel ID section 34, block 131, lot 107).

The late application shall be reviewed as if it had been filed by the taxable status date deadline, provided the assessor determines the organization qualifies for exemption under section 462 of the real property tax law.

Requires approval from the Nassau County legislature before the assessor may make corrections to the tax rolls.

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