NY A04048

Authorizes the assessor of the town of Brookhaven in Suffolk County to accept a retroactive real property tax exemption application from Grace Gospel Church of Suffolk, Inc. for the 2020-2021 and 2021-2022 assessment rolls.

Applies to the property located at 230 Falcon Avenue, Patchogue, identified as Suffolk County tax map district 0200, section 975.40, block 03.00, lot 050.000.

Allows the application to be reviewed as if submitted by the applicable taxable status date, and permits the assessor (with town board approval) to grant exemption from all taxation beginning on the date the organization acquired the property.

Authorizes the town governing body or tax department to refund taxes paid and cancel any unpaid taxes, fines, penalties, interest, or tax liens related to these assessment rolls.

Takes effect immediately upon enactment.