NY S07667

Authorizes the Town of Brookhaven assessor to accept a late application from Calvary Full Gospel Assembly of God Church for real property tax exemption under Section 420-a of the Real Property Tax Law

Applies to the 2023-2024 assessment rolls for the church property located at 777 Sipp Avenue, East Patchogue (district 0200, section 927.00, block 01.00, lot 023.005)

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

Grants authority to the assessor, with town board approval, to provide the exemption and correct assessment rolls if the church would have otherwise qualified

Allows for refund of any taxes, fines, or penalties already paid, and cancellation of unpaid taxes, at the discretion of governing bodies or tax departments