NY A07231

Authorizes the Brookhaven town assessor to accept a late tax exemption application from Al-Muneer Foundation, Inc., a not-for-profit religious organization, for the 2019-2020 and 2020-2021 assessment rolls.

Applies to two parcels in Mastic Beach: 76 Neighborhood Road (district 0200, section 979.00, block 20.00, lot 064.000) and Birch Road (district 0200, section 979.00, block 20.00, lot 057.000).

Permits the assessor to review the late application as if it had been timely filed and grant the exemption upon town board approval if the organization qualifies under Real Property Tax Law section 462.

Authorizes the Brookhaven town board to refund any taxes already paid and cancel remaining unpaid taxes, fines, penalties, liens, or interest at its discretion.

Takes effect immediately upon enactment.