NY S06361

Authorizes the Town of Brookhaven assessor to accept a retroactive tax exemption application from the Lutheran Church of Our Savior Parish for the 2013-2014 assessment roll.

Permits the assessor to review the application as if it had been timely filed by the taxable status date, despite the late submission.

Allows the assessor, with Town Board approval, to grant exemption status and correct the 2013-2014 assessment roll if the organization qualifies under Section 420-a of the Real Property Tax Law.

Authorizes the applicable governing body or tax department to refund previously paid taxes and cancel any remaining unpaid taxes, fines, penalties, and interest.

Property location: 38 Monroe Avenue, Patchogue, New York 11772 (Suffolk County Tax Map Number 0204-005.00-0.200-014.000).