NY S00537

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc., a religious organization located at 2000 Hillside Avenue in New Hyde Park

Applies to the 2022 and 2023 assessment rolls, covering all 2023 general taxes and 2022-2023 school taxes for three parcels (lots 607, 608, and 609)

Requires the application to be reviewed as if it had been filed by the original taxable status deadline, with the assessor verifying the organization's eligibility including its IRS tax-exempt status granted September 19, 2022

Exemption approval requires authorization from the Nassau County Legislature

If exemption is granted and taxes were already paid, the governing body or tax department may refund paid taxes and cancel any remaining unpaid taxes, fines, penalties, liens, or interest