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

Nassau Cathedral can seek tax relief

Effective immediately, the law lets Nassau County’s assessor accept a late property tax exemption application from The Cathedral of the Incarnation in the Diocese of Long Island. It covers 32 Cathedral Avenue in Hempstead, Nassau County: section 34, block 131, lot 107. An accepted application is treated as timely for the 2023–2024 assessment roll under Real Property Tax Law section 462. Relief covers all 2023–2024 village and school taxes, part of 2023 general taxes, and all 2024 general taxes. The assessor must find that the Cathedral qualified by the original filing deadline. With Nassau County Legislature approval, the assessor may correct the tax rolls. If the exemption is granted, local authorities may refund paid taxes and cancel unpaid taxes, fines, penalties, liens, or interest. These refunds and cancellations are optional, not required.