NY S08166

Authorizes the town of Brookhaven assessor in Suffolk County to accept a retroactive real property tax exemption application from Mount Olive Pentecostal Church of Faith, Inc. for the 2019-2020 assessment roll

Allows the application to be reviewed as if submitted by the taxable status date, despite being filed after the deadline

Permits the assessor, with town board approval, to grant exemption from all taxation beginning from the date the church acquired the property at 17 Sander Court, Middle Island, and to correct the assessment rolls accordingly

Authorizes the town board or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at their discretion

Takes effect immediately upon enactment