NY A10368

Authorizes the town of Islip assessor to accept a late tax exemption application from the East Islip Fire District for the 2021-2022 assessment roll, notwithstanding other provisions of law.

Applies to a parcel located at 1000 Christopher Drive, East Islip (Suffolk County tax map district 0500, section 211.10, block 1.00, lot 006.000).

Requires the assessor to review the application as if it were timely filed and, upon Islip town board approval, may grant exemption from all taxation and make appropriate corrections to the assessment roll.

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

Takes effect immediately upon enactment.