NY S07371

Authorizes the town of Brookhaven assessor to accept a late real property tax exemption application from Lord-N-Fields Voice of Freedom Bible Church Community Workers International Inc. for tax years 2013-2014, 2014-2015, and 2015-2016.

Applies to a parcel located at 120 Beaverdam Road in Brookhaven, Suffolk County (district 0200, section 976.1, block 3, lot 4).

Allows the application to be reviewed as if it had been timely filed by the taxable status date for those assessment rolls.

Permits the assessor, upon town board approval, to grant the tax exemption and correct the assessment rolls if the organization would otherwise qualify.

Authorizes the town board to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest at its discretion.