NY S05865

Authorizes the assessor of the town of Brookhaven, Suffolk County, to accept a late real property tax exemption application from the Post-Morrow Foundation, Inc. for the 2022-2023 assessment roll.

Applies to five parcels located at 0 and 25 Orchard Road (Suffolk County tax map numbers 0200-979.60-03-002, 0200-979.60-03-008, 0200-979.60-03-009, 0200-979.60-03-011, and 0200-979.60-03-020.001).

Permits the application to be reviewed as if submitted by the taxable status date, with the assessor authorized to make appropriate corrections to the assessment rolls upon approval by the Brookhaven town board.

Allows the applicable governing body or tax department to refund taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.