NY S06698

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Bais Tefila of Inwood for the property located at 259 Doughty Blvd, Town of Hempstead (tax map section 40, block 163, lot 216)

Allows the application to be reviewed as if it had been filed by the taxable status date for the 2019-2020 assessment roll, covering all 2020 general taxes and a portion of 2019-2020 school taxes

Permits the assessor to grant full exemption from taxation and make corrections to the assessment rolls if the organization would have qualified for exemption had it timely filed, subject to approval by the Nassau County Legislature

Authorizes the Nassau County governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at its discretion

Takes effect immediately upon enactment