NY A08448

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from the North Bellmore Fire District for parcel located at 815 Newbridge Road, North Bellmore (Nassau County parcel ID section 51 block 75 lot 54).

Exemption covers a portion of 2015-2016 school taxes, all 2016 general taxes, and a portion of 2015 general taxes, with the application reviewed as if filed by the appropriate taxable status date.

Requires the assessor to determine whether the organization would have qualified for exemption if timely filed, subject to approval by the Nassau County legislature.

Permits the applicable governing body or tax department to refund taxes already paid and cancel any unpaid taxes, fines, penalties, liens, or interest at its discretion.

Takes effect immediately upon enactment.