NY S06535

Authorizes the Nassau County assessor to accept a retroactive application from Shulamith School for Girls for real property tax exemption under section 420-a of the Real Property Tax Law for the 2021-2022 assessment roll and 2022 general taxes.

Applies to the parcel located at 158 Irving Place, Woodmere, Town of Hempstead, Nassau County (parcel ID section 39 block 107 lot 1).

Requires the assessor to review the application as if it had been timely filed by the taxable status date, and permits correction to the assessment rolls upon approval by the Nassau County legislature if the organization qualifies.

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

Takes effect immediately upon enactment.