Authorizes the Maimonides Educational Center to file an application for exemption from real property taxes

This bill allows the Maimonides Educational Center in Nassau County to apply for a real property tax exemption for its building at 2083 Seneca Gate in Merrick. It authorizes the county tax assessor to accept a late application for the 2020-2021 tax year, treating it as if it were submitted on time, provided the organization qualifies under existing tax laws. If the exemption is approved by the county legislature, the center may receive a refund for any taxes already paid and have related penalties or liens removed. The legislation takes effect immediately upon passage.