NY A06184

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

Applies the exemption to property located at 3 Verleye Avenue, Huntington, known as Suffolk County tax map number 0400-217.00-02.00-083.000.

Requires the assessor to review the application as if it were timely filed and permits the town board to approve corrections to the tax rolls if the organization qualifies for exemption under section 420-a of the Real Property Tax Law.

Allows the town or tax department to refund any taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest at their discretion.

Takes effect immediately upon enactment.