NY A07263

Authorizes the assessor of the town of Islip, Suffolk County to accept a late real property tax exemption application from the Good Samaritan Hospital Medical Center for the 2020-2021 assessment roll.

Applies to the parcel located at 1111 Montauk Highway, West Islip (Suffolk County tax map number 474.1-2-1), and allows the application to be reviewed as if timely filed before the taxable status date.

Permits the assessor, with town board of Islip approval, to grant exemption from all taxation and make corrections to the assessment roll if the organization qualifies under section 420-a of the real property tax law.

Allows the applicable governing body or tax department to refund any taxes, fines, and penalties already paid by the hospital and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Takes effect immediately upon enactment.