NY A01007

Amends a 2022 law to authorize the Nassau County assessor (instead of the town of Hempstead assessor) to accept a late tax exemption application from the Bellmore Fire District.

Corrects the statutory reference from section 464 to section 410 of the Real Property Tax Law for the exemption application process.

Applies the exemption to the 2020-2021 and 2021-2022 assessment rolls for a Bellmore Fire District property located at 2800 Royle Street in Bellmore, identified by specific tax map parcels.

Allows the Nassau County Legislature to approve the exemption and authorize refunds of any taxes, fines, penalties, and interest already paid by the organization.

Takes effect on the same date as the original 2022 authorization law.