NY S06251

Authorizes the Town of Huntington assessor in Suffolk County to accept a late application for real property tax exemption from the Halesite Fire District for the 2022-2023 assessment roll.

Applies to property located at 10 New York Avenue, Town of Huntington, Suffolk County (tax map district 0400, section 031.00, block 02.00, lot 019.000).

Requires the assessor to review the late application as if it were filed by the taxable status date and grant exemption if the organization otherwise qualifies under section 464 of the real property tax law, subject to Town of Huntington board approval.

Allows the applicable governing body or tax department to refund any taxes already paid, including fines and penalties, and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Takes effect immediately upon enactment.