NY S06757

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

Allows the exemption application to be reviewed as if it had been filed by the taxable status date for the 2015-2016 assessment roll, covering a portion of 2015-2016 school taxes, all 2016 general taxes, and a portion of 2015 general taxes

Requires the assessor to determine if the organization would qualify for the exemption under standard criteria, subject to approval by the Nassau County legislature

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

Takes effect immediately upon enactment