NY S04895

Authorizes the assessor of the town of Islip to accept a late real property tax exemption application from Mercy Haven, Inc., a not-for-profit organization, for the 2018-2019 assessment roll.

Applies to the parcel located at 56 Adams Road in Central Islip, identified as district 0500, section 78.00, block 01.00, lot 039.001.

Permits the assessor to review the late application as if it had been filed by the taxable status date and grant exemption under section 420-a of the real property tax law if the organization qualifies.

Allows the town of Islip town board, in its sole discretion, to refund any taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.