NY A09141

Authorizes the town of Islip assessor in Suffolk County to accept a late tax exemption application from Church of the Living God Pillar and Ground, a not-for-profit organization, for the 2022-2023 assessment rolls.

Applies to property located at 7 Cummings Street in Bay Shore, town of Islip, Suffolk County (section 316.00, block 01.00, lot 011.000).

Exemption application will be reviewed as if submitted by the taxable status date deadline, and the assessor may grant exemption upon town board approval if the organization qualifies under real property tax law section 420-a.

Allows the town or tax department to refund any taxes, fines, and penalties already paid by the organization and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Takes effect immediately upon enactment.