Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Korean Evangelical Church

This bill allows the Nassau County tax assessor to accept a late application for a real property tax exemption from the Korean Evangelical Church. Specifically, it concerns a church property located at 42 Belmont Circle in Syosset, enabling the organization to seek relief for the 2022-2023 tax year even though the application was submitted after the usual deadline. If the assessor determines the church qualifies for the exemption and the Nassau County legislature approves, the church may receive a refund of any taxes already paid and have related penalties or liens removed. The legislation takes effect immediately upon passage.