NY A03316

Authorizes the assessor of the town of Riverhead, Suffolk County to accept a late tax exemption application from the Jamesport Fire District for the 2021-2022 assessment roll (partial) and the entire 2022-2023 assessment roll.

Applies to the property located at 41 Manor Lane, Village of Jamesport, identified as Suffolk County tax map district 0600, section 068.00, block 02.00, lot 010.006.

Requires the assessor to review the application as if it were filed by the taxable status date and may grant exemption if the organization qualifies under section 464 of the real property tax law, subject to town of Riverhead board approval.

Permits the applicable governing body or tax department to refund all 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.