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

This bill authorizes the Nassau County tax assessor to accept a late application for a real property tax exemption from the Korean Evangelical Church. It specifically covers a property located at 42 Belmont Circle in Syosset for the 2022-2023 tax year, allowing the church to apply for relief as if it had filed on time. If the assessor approves the application and the Nassau County legislature agrees, the church may receive a refund of any taxes already paid on that parcel. The legislation takes effect immediately upon signing.