NY S09178

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Hicksville United Methodist Church for the property at 130 West Old Country Road, Hicksville (tax map section 11, block 290, lots 201 and 202).

Covers exemption for 2022 and 2023 general taxes and 2021-2022 and 2022-2023 school taxes, with the application to be reviewed as if filed by the applicable taxable status dates.

Requires the assessor to grant the exemption if satisfied the organization would have qualified had it acquired the property and filed timely, subject to Nassau County Legislature approval.

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

Takes effect immediately upon enactment.