Authorizes the assessor of Nassau county to accept an application for retroactive real property tax exempt status from Ray of Hope, Inc.

This bill allows the Nassau County tax assessor to accept a late application for real property tax exemption from an organization called Ray of Hope, Inc. The request specifically concerns a property located in Baldwin for the 2026-2027 tax year, which the organization missed the deadline to apply for previously. If the assessor determines the organization qualifies for the exemption, the bill authorizes correcting the tax records and potentially refunding any taxes already paid along with cancelling related penalties or liens. This legislation provides a specific administrative remedy for this single entity rather than changing general tax laws for the public.