NY A10081

Authorizes the Smithtown assessor to accept a retroactive real property tax exemption application from Saint James Evangelical Lutheran Church for the 2023-2024 assessment roll covering school and general taxes.

The church's property is located at 200 7th Street, St. James (Suffolk tax map district 0800, section 055.00, block 02.00, lots 055.000 and 056.000).

The application will be reviewed as if submitted by the applicable taxable status date, and the assessor may correct the tax roll upon approval by the Smithtown town board if the church qualifies for exemption under section 462 of the Real Property Tax Law.

If exemption is granted, the applicable governing body or tax department may refund taxes already paid and cancel any unpaid taxes, fines, penalties, liens, or interest in its sole discretion.

The act takes effect immediately upon enactment.