NY S06797

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Saddle Rock Minyan for the 2021-2022 and 2022-2023 assessment rolls.

Covers a portion of 2021-2022 school taxes, a portion of 2021 general taxes, all 2022-2023 school taxes, and all 2022 general taxes for the parcel at 115 Greenleaf Hill, Saddle Rock (Nassau County tax map district 007, section 02, block 318, lot 60).

Allows the assessor to review the late application as if it had been filed by the taxable status date established for those rolls.

Permits the assessor, with Nassau County Legislature approval, to grant exemption from all taxation beginning on the conveyance date and make corrections to the assessment rolls if the organization qualifies.

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