NY A10148

Authorizes the assessor of the town of Brookhaven to accept a retroactive real property tax exemption application from Patchogue Fire District for the 2015-2016 assessment roll.

Applies to three parcels owned by the not-for-profit organization: 29 Jennings Avenue (district 0204, section 009.00, block 02.00, lot 012.000); 25 Park Street (district 0204, section 017.00, block 4.00, lot 024.000); and a vacant lot on Park Street (district 0204, section 017.00, block 4.00, lot 025.000).

Requires the application to be reviewed as if submitted by the taxable status date, and allows the assessor to grant exemption upon town board approval if the organization qualifies under section 420-a of the real property tax law.

Permits the town of Brookhaven town board to refund taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest at its discretion if the exemption is granted.

Takes effect immediately upon enactment.