STATE OF NEW YORK ________________________________________________________________________ 10587 IN ASSEMBLY June 4, 2020 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read once and referred to the Committee on Real Property Taxation AN ACT in relation to authorizing the assessor of the county of Nassau, to accept from The Academy Charter School an application for exemption from real property taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the county of Nassau is hereby authorized to accept from 3 The Academy Charter School, an application for an exemption from real 4 property taxes pursuant to section 420-a of the real property tax law, 5 with respect to the 2018-2019 assessment roll, for a portion of the 2018 6 general tax year, the 2019 general tax year, and the 2018-2019 school 7 tax year, for the parcel occupied by such organization, with such parcel 8 being located at 100 Charles Lindbergh Boulevard, town of Hempstead, 9 county of Nassau, otherwise known as Nassau county parcel ID section 44 10 block F lot 360. If accepted, the application shall be reviewed as if it 11 had been received on or before the taxable status date established for 12 such rolls. 13 If satisfied that such organization would otherwise be entitled to 14 such partial exemption if such organization had filed an application for 15 exemption by the appropriate taxable status date, the assessor, upon 16 approval by the Nassau county legislature, may make appropriate 17 correction to the subject rolls. If such exemption is granted and such 18 organization, therefore, shall have paid any tax with respect to the 19 subject rolls, the applicable governing body or tax department may, in 20 its sole discretion, provide for the refund of those taxes paid and 21 cancel those taxes, fines, penalties, liens or interest remaining 22 unpaid. 23 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD16628-01-0