NY S07063

Authorizes the Nassau County assessor to accept a late application for real property tax exemption from the Friendship Engine and Hose Company, Inc. for the 2021-2022 and 2022-2023 assessment rolls.

Applies to property located at 14 Meadowbrook Road, town of Hempstead, Nassau County (tax map section 55, block 100, lot 07460), owned by the not-for-profit corporation.

Allows the assessor to review the application as if filed by the appropriate taxable status date and grant exemption from all taxation if the organization would otherwise qualify, subject to Nassau County Legislature approval.

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

Takes effect immediately upon enactment.