NY A09379

Authorizes the assessor of the town of Brookhaven, Suffolk County, to accept a late tax exemption application from VFW Post 4927, a not-for-profit corporation, for property located at 34 Lamport Ave (tax map district 0200, section 182.00, block 05.00, lot 024.000)

Allows VFW Post 4927 to apply for exemption on the 2019-2020 assessment roll (for a portion of 2019-2020 school taxes and 2020 general taxes) and the entire 2020-2021 assessment roll (for 2020-2021 school taxes and 2021 general taxes)

Requires the assessor to review the application as if it had been filed by the taxable status date deadline and grant exemption if the corporation would otherwise qualify, subject to approval by the Town of Brookhaven town board

Mandates that if taxes were already paid on the subject rolls following exemption approval, the applicable governing body or tax departments shall refund all taxes, fines, and penalties paid, and cancel any remaining unpaid taxes

Takes effect immediately upon enactment