NY A10680

Authorizes the assessor of the town of Brookhaven to accept a late application for real property tax exemption from Yaphank Presbyterian Church for the 2017-2018 assessment roll.

Applies to the parcel located at 65 Main Street in Yaphank (tax map number SCTM #200-612-1-11.001) and permits the application to be reviewed as if filed by the taxable status date.

Allows the assessor, with town board approval, to grant exemption from all taxation beginning with the date the church acquired the property if the church acquired title between the 2017-2018 and subsequent assessment roll taxable status dates and would otherwise qualify for exemption.

Permits the town governing body or tax department to refund any taxes already paid on the subject roll, including amounts held in escrow, and cancel unpaid taxes, fines, penalties, and interest at its discretion.

Takes effect immediately upon enactment.