NY S03604

Authorizes the town board of Southold, Suffolk County, to accept a late petition from GKLF II, LLC for a refund of the town real estate transfer tax paid on a property conveyance

Applies to real property at 17155 County Road 48 in Cutchogue, conveyed on June 22, 2021 (tax map district 1000, section 101.00, block 01.00, lot 019.002)

Allows the application to be reviewed as if the grantee had complied with exemption requirements under section 1449-ee of the tax law before the conveyance date

Grants the town board sole discretion to approve the refund if satisfied the grantee would otherwise qualify for the exemption

Takes effect immediately and expires one year after becoming law