NY A07283

Authorizes the assessor of the town of Islip, Suffolk County to accept a late application for real property tax exemption from Good Samaritan Hospital Medical Center for the 2019-2020 assessment roll.

Allows the application for the parcel at 1111 Montauk Highway, West Islip (Suffolk County tax map number 474.1-2-1) to be reviewed as if filed by the applicable taxable status date.

Permits the assessor, with town board approval, to grant exemption from all taxation and correct the assessment roll if the organization qualifies for exemption under section 420-a of the Real Property Tax Law.

Authorizes the applicable governing body or tax department to refund any taxes, fines, and penalties already paid and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Takes effect immediately upon enactment.