NY A00961

Amends a 2020 law to require town board of Huntington approval (instead of Suffolk County Legislature approval) for the assessor to grant a real property tax exemption to Chabad Lubavitch Chai Center, Inc.

Allows the assessor to accept a late tax exemption application for the organization's property located at 46 Candlewood Path in Huntington (Suffolk County tax map section 262 block 2 lot 3) for the 2018-2019 assessment rolls.

Permits the assessor to review the late application as if it had been timely filed by the applicable taxable status date.

Authorizes refund or cancellation of taxes, fines, penalties, liens, or interest paid on the subject property if the exemption is granted, at the discretion of the governing body or tax department.