NY S06680

Amends chapter 638 of the laws of 2022 to correct the legal citation for the real property tax exemption from section 462 to section 420-a of the real property tax law.

Authorizes the Brookhaven town assessor to accept a late application for real property tax exemption from Word of Truth Church, Inc. for the 2021-2022 assessment roll.

Applies exemption to all 2021-2022 school taxes and all 2021 and 2022 general taxes for the church's property at 208 Jamaica Avenue, Suffolk county tax map district 0200, section 771.00, block 09.00, lot 011.002.

Permits the assessor, with approval from the Brookhaven town board, to correct the assessment roll if the organization qualifies for exemption.

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