Authorizes the town of Brookhaven, county of Suffolk assessor to accept an application for a real property tax exemption from the Brookhaven Fire District with respect to the 2020-2021 assessment roll.
STATE OF NEW YORK
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10032
IN ASSEMBLY
April 29, 2022
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Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the town of Brookhaven, county of
Suffolk assessor to accept an application for a real property tax
exemption from the Brookhaven Fire District
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Brookhaven, county of Suffolk is hereby
3 authorized to accept from the Brookhaven Fire District, an application
4 for exemption from real property taxes pursuant to section 464 of the
5 real property tax law with respect to the 2020-2021 assessment roll, for
6 the parcel owned by such organization located at 16 Seeley Street, town
7 of Brookhaven, county of Suffolk, otherwise known as Suffolk county tax
8 map district 0200, section 932.00, block 04.00, lot 005.00. If accepted,
9 the application shall be reviewed as if it had been received on or
10 before the taxable status date established for such assessment roll.
11 If satisfied that such organization would otherwise be entitled to
12 such exemption if such organization had filed an application for
13 exemption by the appropriate taxable status date, the assessor, upon
14 approval by the Brookhaven town board, may grant exemption from all
15 taxation and make appropriate corrections to the subject roll. If such
16 exemption is granted and such organization, therefore, shall have paid
17 any tax with respect to the subject rolls, the applicable governing body
18 or tax department may, in its sole discretion, provide for the refund of
19 those taxes paid and cancel those taxes, fines, penalties, liens or
20 interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15344-01-2
