NY S08657

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

The exemption applies to the property located at 65 Main Street, Yaphank, identified as tax map number SCTM #200-612-1-11.001.

The church's late application will be reviewed as if it had been timely filed before the taxable status date.

Upon Brookhaven Town Board approval, the assessor may grant exemption from the date the church acquired the property if it qualifies under section 420-a of the real property tax law.

If exemption is granted, the town may refund taxes paid including amounts held in escrow, and may cancel any unpaid taxes, fines, penalties, and interest.