Authorizes Hachaim Veshalom to file an application for a retroactive real property tax exemption with the county of Nassau assessor

This bill authorizes Hachaim Veshalom, a not-for-profit corporation, to apply for a retroactive real property tax exemption for two specific parcels (734 Woodfield Road, West Hempstead) on Nassau County tax rolls covering 2022-2023 school and general tax assessments. If approved by the Nassau County assessor and legislature, the exemption would apply retroactively, allowing the organization to receive refunds for taxes paid on those parcels during those years. The bill specifically enables the county assessor to accept this late application as if it were filed by the original deadline. This is a procedural exception for one organization, not a change to general tax law.