Authorizes the Merrick Hook & Ladder Co. 1 fire company recieve retroactive real property tax exempt status, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8961
 
                             I N  S E N A T E
 
                             January 21, 2026
                                ___________
 
 Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT authorizing the Merrick Hook & Ladder Co. 1  receive  retroactive
   real property tax exempt status
 
   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 assessor of the county of Nassau is hereby authorized to accept from
 the Merrick Hook & Ladder Co. 1, an application for exemption from  real
 property taxes pursuant to section 464 of the real property tax law with
 respect to the 2025-2026 assessment rolls for a portion of the 2025-2026
 school  taxes  and  a  portion  of the 2026 general taxes for the parcel
 conveyed to such organization located at 1893  Oakwood  Ave,  hamlet  of
 Merrick,  town of Hempstead, county of Nassau, otherwise known as Nassau
 county parcel ID section 55 block 127 lot 62. If accepted, the  applica-
 tion shall be reviewed as if it had been received on or before the taxa-
 ble status date established for such roll.
   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  make   appropriate
 correction  to  the subject rolls. If such exemption is granted and such
 organization, therefore, shall have paid any tax  with  respect  to  the
 subject  rolls,  the applicable governing body or tax department may, in
 its sole discretion, provide for the refund  of  those  taxes  paid  and
 cancel  those  taxes,  fines,  penalties,  liens  or  interest 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.
                                                            LBD14393-01-6