NY S09085

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the Korean Evangelical Church for the 2022-2023 assessment rolls and all 2022-2023 school taxes and 2022-2023 general taxes.

Applies to the parcel located at 42 Belmont Circle, hamlet of Syosset, town of Oyster Bay, Nassau County (parcel ID section 15 block 113 lot 1).

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

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

Takes effect immediately upon enactment.