NY A07896

Authorizes the assessor of the town of Islip in Suffolk County to accept a retroactive real property tax exemption application from Brentwood Fire District for the 2020-2021 assessment roll.

The exemption applies to a specific parcel owned by the not-for-profit organization located at 1171 Howells Road, Bay Shore (district 0500, section 242.00, block 03.00, lot 047.001).

The assessor must review the application as if it were filed by the original taxable status dates and may grant exemption if the organization would otherwise qualify under section 464 of the real property tax law, subject to approval by the town of Islip governing body.

If exemption is granted, the town governing body or tax department may refund any taxes paid and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens at its discretion.

The act takes effect immediately upon enactment.