NY S07133

Authorizes the Nassau County assessor to accept a retroactive exemption application from Chabad of Oceanside under Real Property Tax Law Section 420-a for the 2020-2021 assessment roll.

Exemption applies to a portion of 2020-2021 school taxes and all 2020 general taxes for the property located at 3700 Oceanside Road, Oceanside, Nassau County (parcel ID section 60 block 90 lot 27).

Requires the assessor to review the application as if it had been timely filed by the taxable status date, subject to Nassau County Legislature approval.

Permits the applicable governing body or tax department to refund any taxes already paid by the organization and cancel any remaining unpaid taxes, fines, penalties, liens, or interest.

Takes effect immediately upon enactment.