NY A10625

Authorizes the Town of Brookhaven assessor to accept a late real property tax exemption application from the Village of Patchogue for the 2017-2018 assessment roll for four parcels: 390 Rider Avenue, 405 Rider Avenue, 44 Maiden Lane, and 41 Smith Street.

Authorizes the Town of Brookhaven assessor to accept a late real property tax exemption application from the Village of Patchogue for the 2017-2018 and 2018-2019 assessment rolls for three additional parcels: 18 Smith Street, 20 Smith Street, and 28 Smith Street.

Permits the exemption applications to be reviewed as if they were timely filed by the taxable status date, subject to Town of Brookhaven town board approval.

Requires the applicable governing body or tax department to refund any taxes paid by the Village of Patchogue, along with fines and penalties, and cancel any remaining unpaid taxes if exemption is granted.

Takes effect immediately upon enactment.