S T A T E O F N E W Y O R K
________________________________________________________________________
7063
2023-2024 Regular Sessions
I N S E N A T E
May 17, 2023
___________
Introduced by Sen. THOMAS -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT authorizing the Friendship Engine and Hose Company to file an
application for exemption from real property taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of law to the contrary,
the Nassau county assessor is hereby authorized to accept from the
Friendship Engine and Hose Company, Inc., an application for exemption
from real property taxes pursuant to section 406 of the real property
tax law with respect to the 2021-2022 and 2022-2023 assessment rolls,
for a portion of the 2021 and all the 2022 and 2023 general taxes and a
portion of the 2021-2022 and all the 2022-2023 school taxes for the
parcel owned by such not-for-profit corporation with such parcels being
located at 14 Meadowbrook Road, town of Hempstead, county of Nassau,
otherwise known as Nassau county tax map section 55, block 100, lot
07460.
If accepted, the application shall be reviewed as if it had been
received on or before the taxable status date established for such
assessment rolls. If satisfied that such organization would otherwise be
entitled to such exemption if such organization had filed an application
for exemption by the appropriate taxable status date, the assessor, upon
approval by the Nassau county legislature, may grant exemption from all
taxation and make appropriate corrections to the subject roll. If such
exemption is granted and such organization, therefore, shall have paid
any tax with respect to the subject roll, the applicable governing body
or tax department may, in its sole discretion, provide for the refund of
the taxes paid, along with any fines or penalties paid, and cancel any
taxes, fines, penalties, interest, or tax liens remaining unpaid.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11356-01-3