Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from The Cathedral of the Incarnation in the Diocese of Long Island

Late tax exemption for Cathedral property

The law lets the Nassau County assessor accept a late property tax exemption application from The Cathedral of the Incarnation. It covers the parcel at 32 Cathedral Avenue, Nassau County parcel ID section 34, block 131, lot 107. The application is treated as on time for the 2023–2024 assessment roll. That roll includes all 2023–2024 village and school taxes, part of 2023 general taxes, and all 2024 general taxes. The assessor can grant the exemption only with Nassau County Legislature approval. If granted, local tax officials may refund taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest. The law takes effect immediately.