NY A09353

Authorizes the assessor of the town of Brookhaven to accept a late renewal application for real property tax exemption from the Society for Preservation of Long Island Antiquities under section 420-b of the real property tax law for the 2014-2015 tax roll.

Applies to a parcel located at North Country Road, East Seatauket, identified as Suffolk county tax number 0200-112.00-02.00-020.000.

Requires the assessor to review the late application as if it had been timely filed by the taxable status date.

Upon approval by the town board of Brookhaven, the assessor may grant the exemption and correct the tax roll if the society would otherwise qualify.

Permits the applicable governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest at its discretion.