STATE OF NEW YORK
________________________________________________________________________
7555--A
Cal. No. 246
2023-2024 Regular Sessions
IN SENATE
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:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the Nassau county assessor is hereby authorized to accept from the
3 Friendship Engine and Hose Company, Inc., an application for exemption
4 from real property taxes pursuant to section 464 of the real property
5 tax law with respect to the 2021-2022 and 2022-2023 assessment rolls,
6 for a portion of the 2021 and all the 2022 and 2023 general taxes and a
7 portion of the 2021-2022 and all the 2022-2023 school taxes for the
8 parcel owned by such not-for-profit corporation with such parcels being
9 located at 14 Meadowbrook Road, hamlet of Merrick, town of Hempstead,
10 county of Nassau, otherwise known as Nassau county tax map section 55,
11 block 100, lot 07460.
12 If accepted, the application shall be reviewed as if it had been
13 received on or before the taxable status date established for such
14 assessment rolls. If satisfied that such organization would otherwise be
15 entitled to such exemption if such organization had filed an application
16 for exemption by the appropriate taxable status date, the assessor, upon
17 approval by the Nassau county legislature, may grant exemption from all
18 taxation and make appropriate corrections to the subject roll. If such
19 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
1 any tax with respect to the subject roll, the applicable governing body
2 or tax department may, in its sole discretion, provide for the refund of
3 the taxes paid, along with any fines or penalties paid, and cancel any
4 taxes, fines, penalties, interest, or tax liens remaining unpaid.
5 § 2. This act shall take effect immediately.
