Authorizes the Friendship Engine and Hose Company to file an application for exemption from real property taxes

This bill authorizes the Nassau County Assessor to accept a tax exemption application from the Friendship Engine and Hose Company for its property located at 14 Meadowbrook Road in Merrick. The legislation specifically covers real property taxes for the 2021-2022 and 2022-2023 assessment periods, allowing the fire company to seek relief from both general and school taxes if it qualifies under existing laws. If the exemption is approved by the county legislature, the bill provides for the refund of any taxes already paid along with the cancellation of any fines, penalties, or liens associated with the property.