NY A08958

Authorizes the town of Brookhaven assessor in Suffolk County to accept a retroactive real property tax exemption application from Mount Olive Pentecostal Church of Faith, Inc. for the 2019-2020 assessment roll.

Allows the application to be reviewed as if it had been filed by the applicable taxable status date, despite being filed late.

Permits the assessor, with town board approval, to grant tax exemption retroactive to the date the organization acquired the property at 17 Sander Court, Middle Island, and to correct the assessment rolls accordingly.

Authorizes the town or tax department to refund any taxes already paid by the organization and cancel any unpaid taxes, fines, penalties, interest, or tax liens at their discretion.

Takes effect immediately upon enactment.