Authorizes Seaford Fire District to file with the county of Nassau assessor an application for a retroactive real property tax exemption

This bill allows the Seaford Fire District to request a retroactive exemption from real property taxes for a specific parcel in Hempstead, Nassau County. It authorizes the county assessor to process this request as if it were submitted on time, provided the district qualifies for the tax break under existing laws. If approved, the district could receive a refund for any taxes already paid on that property and have related penalties or liens removed. The legislation takes effect immediately upon passage.