NY S08864

Authorizes the Brookhaven town assessor to accept a late real property tax exemption application from the Selden Fire District for the 2021-2022 assessment roll.

Exemption applies to property owned by the Selden Fire District located at 235 Magnolia Drive, Brookhaven, Suffolk County (tax map district 0200, section 393.00, block 0.700, lot 006.000).

Requires the assessor to review the application as if it were timely filed by the taxable status date and, upon approval by the town board, may grant full tax exemption and correct the assessment roll.

Permits the applicable governing body or tax department to refund any taxes, fines, penalties, and interest already paid, and to cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Takes effect immediately upon enactment.