NY S06611

Authorizes the Town of Hempstead assessor to accept a late property tax exemption application from the Roosevelt Fire Department for the 2018-2019 assessment roll.

Exemption applies to the parcel located at 59 Park Avenue, Roosevelt (Roosevelt school district 008, section 55, block 484, lot 0014).

Allows the assessor to grant the exemption if the fire department would have qualified under section 420-a of the Real Property Tax Law, subject to Town of Hempstead board approval.

Requires refund of any taxes already paid on the subject property, including fines and penalties, and cancellation of any remaining unpaid taxes if the exemption is granted.

Takes effect immediately upon enactment.