NY S02096

Authorizes Nassau County assessor to accept a late exemption application from the Incorporated Village of Hempstead Community Development Agency for real property taxes under section 420-a of the real property tax law.

Applies retroactively to the 2020-2021 assessment roll for all 2020-2021 school taxes and 2021 general taxes for the parcel at 40 Byrd Street, town of Hempstead (Nassau County parcel ID section 34 block 224 lot 21).

Allows the assessor to review the late application as if filed by the taxable status date, and permits corrections to the tax rolls upon approval by the Nassau County legislature if the organization qualifies for exemption.

Authorizes the governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest at its discretion if the exemption is granted.

Takes effect immediately upon enactment.