NY S02200

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from New York Kali Mandir, Inc. for the property at 600 Seaman Avenue, Baldwin, town of Hempstead (Nassau County parcel ID section 54 block 018 lot 0055).

Allows the exemption application to be reviewed as if filed by the taxable status date for the 2020-2021 assessment roll, covering a portion of the 2020 general tax year, a portion of the 2020-2021 school tax year, and all of the 2021 general tax year.

Requires the assessor to obtain approval from the Nassau County legislature before correcting the tax rolls if the organization qualifies for the exemption.

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

Takes effect immediately upon enactment.