Authorizes the Halesite Fire District to file an application for exemption from real property taxes

This bill allows the Halesite Fire District to apply for a real property tax exemption for specific land it owns in Huntington. The law authorizes the town assessor to review the application as if it were filed on time, even though it was submitted late for the 2022-2023 tax year. If the town board approves the request, the district could receive a refund of any taxes already paid and have related fines or penalties cancelled.