NY A03451

Authorizes the Ruth AME Zion Church to file a late application for real property tax exemption under section 420-a of the real property tax law for the 2020 assessment roll with the Town of Brookhaven assessor in Suffolk County.

Applies to the church's property located at 105 Station Road in Bellport (Suffolk County tax map number 0202-002.00-02.00-011.001).

Requires the assessor to review the late application as if it had been filed by the taxable status date deadline.

Allows the Town of Brookhaven assessor, with town board approval, to correct the assessment rolls if the church qualifies for exemption.

Permits the Town of Brookhaven board to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest related to the subject property at its sole discretion.