NY A10131

Authorizes the town of Brookhaven assessor to accept a late tax exemption application from Chabad at Stony Brook, Inc., a not-for-profit organization, for property purchased on September 18, 2017.

Permits the application for the 2017-2018 assessment roll to be reviewed as if timely filed by the taxable status date, notwithstanding normal deadline requirements.

Allows the assessor, upon town board approval, to grant the tax exemption and make corrections to the assessment roll if the organization qualifies under section 462 of the real property tax law.

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

Takes effect immediately upon enactment.