NY A08254

Authorizes the assessor of the town of Smithtown in Suffolk County to accept a late application for real property tax exemption from New Horizons Counseling Center, Inc. for the 2019 and 2020 assessment rolls.

The exemption applies to the parcel located at 1056 W. Jericho Turnpike, Smithtown (Suffolk County tax map section 094.00 block 03.00 lot 002.003).

Exemption is available under Section 420-a of the Real Property Tax Law if the assessor determines the organization would have qualified had it filed timely.

Requires approval by the Smithtown town board before the assessor may make corrections to the assessment rolls.

Authorizes the applicable governing body or tax department to refund any taxes paid and cancel remaining unpaid taxes, fines, penalties, liens, or interest at its discretion if exemption is granted.