NY S06447

Authorizes the Town of Islip assessor to accept a retroactive tax exemption application from Trinity Evangelical Lutheran Church of Islip for the 2014-2015 assessment roll.

Applies to the property located at 250 Grant Avenue, Islip, New York 11751 (Suffolk County Tax Map Number 319-2-114).

Permits the assessor, with town board approval, to grant tax exemption retroactive to the date the parcel was conveyed to the church if the organization qualifies under Real Property Tax Law section 462.

Requires cancellation of unpaid taxes, fines, penalties, and interest, and repayment of any such amounts already paid by the organization.

Takes effect immediately upon enactment.