NY S08901

Authorizes the town of Huntington assessor in Suffolk County to accept a late real property tax exemption application from the League for Animal Protection of Huntington, Inc. for tax years 2018-2019 and 2019-2020.

Allows the application to be reviewed as if it were timely filed by the taxable status date for parcels located at 3 Verleye Avenue, Huntington (Suffolk County tax map number 0400-217.00-02.00-083.000).

Permits the assessor, with town board approval, to grant the exemption if the organization would have qualified, and directs correction of the assessment rolls accordingly.

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

Takes effect immediately upon enactment.