NY S08793

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 parcels: 18 Smith Street, 20 Smith Street, and 28 Smith Street.

Permits the assessor to grant the exemption upon Town of Brookhaven town board approval if the Village would have qualified for the exemption under section 406 of the real property tax law had it filed timely.

Requires refund of all taxes paid, including any fines or penalties, and cancellation of any remaining unpaid taxes if exemptions are granted, at the discretion of the applicable governing body or tax department.

Takes effect immediately upon enactment.