NY A09997

Authorizes the assessor of the town of Islip, Suffolk County to accept a real property tax exemption application from Good Samaritan Hospital Medical Center for the 2021-2022 assessment roll, notwithstanding any other provision of law.

Applies to the parcel located at 1111 Montauk Highway in Islip (Suffolk County tax map district 0500, section 474.01, block 03.00, lot 005.00) under section 420-a of the real property tax law.

Requires the late application to be reviewed as if received by the applicable taxable status date for the 2021-2022 roll.

Permits the assessor, with town board approval, to grant full tax exemption and correct the assessment roll if the organization qualifies as a not-for-profit entity entitled to exemption.

Allows the town governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at its discretion.