S T A T E   O F   N E W   Y O R K
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                                   10368
 
                           I N  A S S E M B L Y
 
                               May 13, 2022
                                ___________
 
 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Gandolfo) --
   read once and referred to the Committee on Real Property Taxation
 
 AN  ACT  in  relation  to authorizing the assessor of the town of Islip,
   county of Suffolk, to accept an application for  exemption  from  real
   property taxes from the East Islip Fire District

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the town of Islip, county of Suffolk, is hereby  author-
 ized  to  accept  from  the East Islip Fire District, an application for
 exemption from real property taxes pursuant to section 464 of  the  real
 property  tax law with respect to the 2021-2022 assessment roll, for the
 parcel owned by such organization, with such  parcel  being  located  at
 1000  Christopher  Drive,  in  the  hamlet of East Islip, town of Islip,
 county of Suffolk, otherwise known as Suffolk county  tax  map  district
 0500, section 211.10, block 1.00, lot 006.000.
   If  accepted,  the  application  shall  be  reviewed as if it had been
 received on or before the taxable status date established for such roll.
 If satisfied that such organization would otherwise be entitled to  such
 exemption if such organization had filed an application for exemption by
 the  appropriate taxable status date, the assessor of the town of Islip,
 upon approval by the Islip town board,  may  grant  exemption  from  all
 taxation  and  make appropriate corrections to the subject roll. If such
 exemption is granted and such organization therefore shall have paid any
 tax with respect to the subject roll, the applicable governing  body  or
 tax  department  may,  in its sole discretion, provide for the refund of
 the taxes paid, along with any fines or penalties paid, and  cancel  any
 taxes, fines, penalties, interest, or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15694-01-2