NY A10422

Authorizes the Town of Brookhaven assessor to accept a late real property tax exemption application from Peconic Land Trust for a parcel at 19 Private Road in Mastic Beach (tax map number SCTM #209-8-1-15) for the 2014-2015 assessment roll.

Requires the assessor to review the application as if it had been filed by the taxable status date, provided Peconic Land Trust acquired the property between the 2014-2015 and next assessment roll taxable status dates and would otherwise qualify for exemption.

Allows the assessor, with town board approval, to grant tax exemption from the date of property acquisition and correct the assessment roll accordingly.

Permits the town governing body or tax department to refund any taxes paid on the subject roll, including escrowed amounts, and cancel any remaining unpaid taxes, fines, penalties, or interest.

Takes effect immediately upon enactment.