NY S02233

Authorizes the Nassau County assessor to accept a retroactive tax exemption application from Bais Torah U'tefillah for a portion of 2020-2021 school taxes and all 2021 general taxes on property located at 401 Hempstead Avenue in West Hempstead.

Requires the application to be reviewed as if filed by the appropriate taxable status date, and exemption may be granted upon approval by the Nassau County legislature (changing previous requirement of town board approval).

Permits the county to refund taxes already paid and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens at its discretion if exemption is granted.

Takes effect on the same date as the original 2022 legislation (S. 9196 and A. 10419) that initially authorized this retroactive tax exempt status.