NY A07285

Authorizes the Nassau County assessor to accept a late real property tax exemption application from the East Meadow Fire District for the 2022-2023 assessment roll covering 2022-2023 school taxes and 2022 general taxes.

Applies to parcels owned by the Fire District located at 580 East Meadow Avenue/580 Newbridge Avenue, East Meadow, New York (Nassau County tax map section 50, block 332, lots 89-91 and 100-104).

Requires the assessor to review the late application as if it had been filed by the taxable status date and, if the organization qualifies, grants exemption from all taxation upon approval by the Nassau County Legislature.

Permits the applicable governing body or tax department to refund any taxes paid by the Fire District, including fines and penalties, and to cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Takes effect immediately upon enactment.