NY S08711

Authorizes the Nassau County assessor to accept a retroactive real property tax exemption application from Roosevelt Fire District, a not-for-profit organization, for portions of the 2016-2017 and 2017-2018 school tax rolls and 2017-2018 general assessment rolls

Applies to a parcel located at 59 Park Avenue in Roosevelt, Town of Hempstead (section 55, block 484, lot 14)

Requires the assessor to review the application as if filed by the applicable taxable status dates and grants exemption if the non-profit would have qualified under normal procedures

Allows the Nassau County Legislature to approve the exemption grant and directs the tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at its discretion

Takes effect immediately upon enactment