NY S08872

Authorizes the Brookhaven Town assessor in Suffolk County to accept a late real property tax exemption application from the Brookhaven Fire District for the 2020-2021 assessment roll.

Applies to the parcel located at 16 Seeley Street, Brookhaven, identified as Suffolk County tax map district 0200, section 932.00, block 04.00, lot 005.00.

Allows the assessor to review the application as if it had been timely filed by the taxable status date, provided the Fire District would otherwise qualify for exemption under section 464 of the Real Property Tax Law.

Requires approval by the Brookhaven Town Board before the assessor may grant the exemption and make corrections to the tax roll.

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