NY A10144

Authorizes the assessor of the town of Islip to accept a late tax exemption application from the Unitarian Universalist Congregation of the Great South Bay Sayville for the 2015-2016, 2016-2017, and 2017-2018 assessment rolls.

Permits the application to be reviewed as if filed by the taxable status date, allowing the organization to qualify for exemption under section 420-a of the real property tax law if it otherwise meets eligibility requirements.

Covers the parcel located at 11 Collins Avenue in Sayville (district 0500, section 383.00, block 02.00, lot 001.00).

Allows the town of Islip town board to grant exemption from taxation and, at its discretion, refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest on the subject rolls.

Takes effect immediately upon enactment.