NY S06163

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Maimonides Educational Center for the property at 2083 Seneca Gate, Merrick, town of Hempstead (parcel ID section 56 block 447 lot 13).

Permits the assessor to review the exemption application as if it had been filed by the taxable status date, covering the 2020-2021 school taxes, a portion of 2020 general taxes, and all 2021 general taxes.

Requires the Nassau County assessor to obtain approval from the Nassau County legislature before granting the exemption and making corrections to the tax rolls.

Authorizes the applicable governing body or tax department to refund and cancel any taxes, fines, penalties, liens, or interest paid or remaining unpaid on the subject property if the exemption is granted.

Takes effect immediately upon enactment.