NY A09304

Authorizes the assessor of the town of Brookhaven to accept a late application for real property tax exemption from the Lutheran Church of Our Savior Parish for the 2013-2014 assessment roll

Allows the application to be reviewed as if submitted by the taxable status date deadline, despite being filed late

Permits the town assessor, with town board approval, to grant the exemption and correct the 2013-2014 assessment roll if the organization meets eligibility requirements

Allows the governing body or tax department to refund taxes paid and cancel any remaining unpaid taxes, fines, penalties, and interest at its discretion

Applies to the parcel at 38 Monroe Avenue, Patchogue, New York (Suffolk County Tax Map Number 0204-005.00-0.200-014.000)