NY A10221

Authorizes the Huntington town assessor to accept a late real property tax exemption application from Joshua Baptist Church for the 2017-2018, 2018-2019, and 2019-2020 assessment rolls.

Applies to parcels at 376 Broadway Greenlawn in Huntington (Suffolk County tax map section 211, block 2, lots 49, 50, 51, and 52) owned by the church.

Requires the assessor to review the late application as if it had been timely filed by the taxable status date, provided the church qualifies for exemption under section 420-a of the real property tax law.

Requires Suffolk County Legislature approval before the assessor may correct the assessment rolls to grant the exemption.

Allows the governing body or tax department to refund taxes paid and cancel any remaining unpaid taxes, fines, penalties, liens, or interest if exemption is granted.