NY S06699

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Congregation Beis Medrash of Lawrence for the 2019-2020 assessment rolls.

Allows the application to be reviewed as if submitted by the taxable status date, covering a portion of 2019 general taxes, all 2020 general taxes, and all 2019-2020 school taxes for the property at 15 Martin Lane, Lawrence (Nassau County tax map section 40, block 199, lot 3).

Permits the assessor, with Nassau County Legislature approval, to grant full tax exemption and correct the tax rolls if the organization would have qualified for exemption under normal procedures.

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

Takes effect immediately upon enactment.