NY A09773

Authorizes the assessor of the town of Brookhaven, Suffolk County, to accept a late real property tax exemption application from the International Baptist Church for the 2020-2021 assessment roll.

Applies to the parcel located at 5 John Vincent Court, District 0200 Section 470.00, Block 01.00, Lot 004.006, allowing the application to be reviewed as if filed by the taxable status date.

Permits the assessor to grant exemption from all taxation upon approval by the Brookhaven town board if the organization otherwise qualifies under section 462 of the Real Property Tax Law.

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

Takes effect immediately upon enactment.