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 located in Merrick. It authorizes the county assessor to accept this application late for the 2020-2021 tax period, treating it as if it had been submitted on time. If the application is approved by the county legislature, the organization may receive a refund of any taxes already paid and have related penalties or liens removed. The law takes effect immediately upon signing.