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

Summary

The legislation authorizes the Nassau County assessor to treat an application from Ray of Hope, Inc. for real‑property tax exemption on a specific Baldwin parcel as if it were filed on time for the 2026‑27 assessment roll. If the exemption is granted, the county can adjust the tax rolls and may refund any taxes paid or cancel related penalties and interest.

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