NY A07884

Authorizes the Town of Smithtown assessor in Suffolk County to accept a late application for real property tax exemption from Tiegerman Community Services, Inc. under section 420-a of the real property tax law

Applies to the property located at 10 Lordly Court, Smithtown, for the 2022-2023 and 2023-2024 assessment rolls

Requires the application to be reviewed as if it had been filed by the original taxable status date deadline

Permits the assessor, with Smithtown town board approval, to correct the assessment rolls if the organization qualifies for the exemption

Allows for discretionary refund of taxes already paid and cancellation of unpaid taxes, fines, penalties, liens, or interest if the exemption is granted