NY S06459

Authorizes the assessor of the town of Brookhaven to accept a late real property tax exemption application from Friends of Science East, Inc. for the 2013-2014 assessment roll under section 420-a of the real property tax law.

Applies the exemption to three parcels located at 5 Randall Road, Shoreham, New York 11786 in Suffolk County (tax map district 0200 section 07900 block 0400 lot 001000; district 0200 section 08000 block 0400 lot 031000; and district 0200 section 08000 block 0400 lot 046000).

Allows the assessor, upon town board approval, to grant tax exemption from the date of conveyance to the organization and cancel any unpaid taxes, fines, penalties, and interest, or repay amounts already paid.

Requires the application be reviewed as if received by the taxable status date for the assessment roll.

Takes effect immediately upon enactment.