S T A T E   O F   N E W   Y O R K
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                                  7555--A
     Cal. No. 246
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               June 6, 2023
                                ___________
 
 Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules  --  recommitted  to
   the  Committee  on  Local Government in accordance with Senate Rule 6,
   sec. 8 -- reported favorably from said committee, ordered to first and
   second report, ordered to a third reading, passed by Senate and deliv-
   ered to the Assembly, recalled, vote reconsidered, restored  to  third
   reading,  amended  and  ordered  reprinted, retaining its place in the
   order of third reading
 
 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 464 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, hamlet of Merrick, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09999-05-4
 S. 7555--A                          2
 
 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.