NY S01369

Authorizes the assessor of the town of Islip to accept a late real property tax exemption application from the Church of God of Brentwood for the 2002-2003 assessment roll, despite the March 1, 2002 taxable status date having passed.

Applies to property located at 77 Marshall Avenue, Brentwood (district 500, section 114, block 3, lot 16) owned by the church.

Requires the assessor to review the application as if timely filed and, with town board approval, may grant the exemption if the church would have qualified, canceling all unpaid taxes, fines, penalties, and interest.

Allows the town of Islip to refund any taxes already paid by the church on the 2002-2003 assessment roll at the town board's discretion.

Takes effect immediately upon enactment.