NY S07604

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

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

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

Allows the governing body or tax department discretion to refund taxes already paid and cancel any unpaid taxes, fines, penalties, liens, or interest if the exemption is approved