NY A10297

Authorizes the assessor of the town of Islip, Suffolk County to accept a late application for real property tax exemption from Calvary Tabernacle Church of God, a not-for-profit organization, for the 2021-2022 and 2022-2023 assessment rolls.

Applies to parcels located at 6 Holbrook Street, Bay Shore, town of Islip, Suffolk County (section 315.00, block 01.00, lot 070.000).

Permits the assessor to review the application as if filed by the taxable status date and grant exemption if the organization would otherwise qualify under section 420-a of the real property tax law, subject to town board approval.

Allows the governing body or tax department to refund all taxes, fines, penalties, and interest paid, and cancel any unpaid taxes, liens, or penalties in its sole discretion if exemption is granted.

Takes effect immediately upon enactment.