NY A11251

Authorizes the assessor of the town of Brookhaven to accept a late application from Mercy Haven Inc., a not-for-profit organization, for real property tax exemption under section 420-a of the real property tax law for the 2015-2016, 2016-2017, and 2017-2018 assessment rolls.

Allows the application to be reviewed as if it had been timely filed by the taxable status date, and permits the assessor to grant exemption if the organization would otherwise be entitled to it.

Applies to three parcels owned by Mercy Haven Inc. in the town of Brookhaven: 5 New Jersey Avenue in Ronkonkoma, 100 Lynbrook Drive in Mastic Beach, and 19 Fry Boulevard in Patchogue.

Grants the town of Brookhaven town board discretionary authority to refund any taxes paid by the organization and cancel any remaining unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.