NY S08576

Authorizes the Town of Islip assessor in Suffolk County to accept a late tax exemption application from Church of the Living God Pillar and Ground, a not-for-profit organization, for the 2022-2023 assessment rolls.

Applies exemption to property located at 7 Cummings Street, Bay Shore, Town of Islip (Section 316.00, Block 01.00, Lot 011.000).

Exemption will be reviewed as if the application was filed by the taxable status date deadline, and if the organization qualifies under section 420-a of the Real Property Tax Law, the Town Board may approve full tax exemption.

Allows the Town of Islip or tax department to refund any taxes, fines, and penalties already paid and cancel remaining unpaid taxes, fines, penalties, interest, or tax liens at its discretion.

Takes effect immediately upon enactment.