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

This bill allows a local volunteer fire company in Nassau County to apply for a property tax exemption on its headquarters building. It authorizes the county tax assessor to accept this application for specific tax years and permits the granting of a full exemption if the organization qualifies under existing laws. If the exemption is approved, the bill also provides for the refund of any taxes already paid along with the cancellation of related fines or penalties.