Authorizes the Congregation Beis Medrash of Lawrence to receive retroactive real property tax exempt status

This bill allows the Congregation Beis Medrash of Lawrence in Lawrence, New York, to receive a retroactive exemption from real property taxes for a specific parcel of land it owns. The legislation authorizes the Nassau County assessor to treat the congregation's tax application as if it had been filed on time for the 2019 and 2020 tax years. If approved, the county would refund any taxes already paid by the congregation and cancel any associated fines, penalties, or interest. The measure requires final approval by the Nassau County legislature before the tax exemption becomes official.