NY A09384

Authorizes the town of Huntington assessor to accept a late real property tax exemption application from Huntington Public Library for parcels located at 1335 New York Avenue (Suffolk County tax map numbers 0400 147.00 01.00 011.000 and 0400 147.00 01.00 009.002).

Allows the assessor to review the application as if it had been submitted on or before the taxable status date for the 2021-2022 assessment roll.

Permits the assessor, with town board approval, to correct the assessment rolls if the organization qualifies for exemption under section 420-a of the real property tax law.

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

Takes effect immediately upon enactment.