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 in Nassau County to apply for a retroactive real property tax exemption for a specific parcel of land located at 3844 Waverly Avenue in Hempstead. The legislation authorizes the county assessor to review and approve the application for the 2021-2022 tax period, treating it as if it had been submitted on time. If approved, the district may receive a refund of any taxes already paid on that property, and any associated fines, penalties, or liens will be cancelled. The law takes effect immediately upon signing.