NY S08136

Authorizes the assessor of the town of Huntington, Suffolk County, to accept a late tax exemption application from Chabad Lubavitch Chai Center, Inc. for the 2018-2019 assessment rolls.

Applies to the property located at 46 Candlewood Path, Huntington (Suffolk County tax map section 262 block 2 lot 3).

Requires the assessor to review the application as if it had been filed by the taxable status date, subject to approval by the Suffolk County legislature.

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

Takes effect immediately upon enactment.