NY A06915

Amends chapter 638 of the laws of 2022 to correct the legal reference for the real property tax exemption from section 462 to section 420-a of the real property tax law.

Authorizes the Brookhaven town assessor to accept a late application from Word of Truth Church, Inc. for tax exemption on property located at 208 Jamaica Avenue (Suffolk County tax map district 0200, section 771.00, block 09.00, lot 011.002) for the 2021-2022 assessment roll.

Allows the assessor, with Brookhaven town board approval, to correct the assessment roll if the organization qualifies for exemption.

Permits the applicable governing body or tax department to refund taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest if exemption is granted.

Takes effect immediately upon enactment.