NY S08324

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

Applies to the property located at 6 Holbrook Street in Bay Shore, Islip, Suffolk County (section 315.00, block 01.00, lot 070.000).

Requires the assessor to review the application as if it were timely filed and, with town board approval, may grant exemption from all taxation and make corrections to the assessment rolls if the organization qualifies.

Permits the town or tax department to refund any taxes, fines, or penalties already paid and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens, at the governing body's discretion.

Takes effect immediately upon enactment.