NY S08018

Authorizes the assessor of the town of Islip, Suffolk County to accept a late real property tax exemption application from Good Samaritan Hospital Medical Center for the 2018-2019 assessment roll.

Allows the application for the parcel at 1111 Montauk Highway (Suffolk County tax map number 474.1-3-3) to be reviewed as if it had been timely filed by the appropriate taxable status date.

Permits the assessor, with town board approval, to grant tax exemption if the not-for-profit organization would otherwise qualify under section 420-a of the real property tax law.

Authorizes the town governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at its sole discretion.

Takes effect immediately upon enactment.