NY A05822

Authorizes the assessor of the town of Brookhaven, Suffolk County, to accept a late real property tax exemption application from the Post-Morrow Foundation, Inc. for the 2022-2023 assessment roll.

Applies to five parcels located at 0 and 25 Orchard Road in Brookhaven, identified by Suffolk County tax map numbers 0200-979.60-03-002, 0200-979.60-03-008, 0200-979.60-03-009, 0200-979.60-03-011, and 0200-979.60-03-020.001.

Requires the assessor, with approval from the town board of Brookhaven, to review the application as if it were timely filed and grant the exemption if the organization qualifies under section 420-a of the real property tax law.

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

Takes effect immediately upon enactment.