S T A T E   O F   N E W   Y O R K
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                                   10032
 
                           I N  A S S E M B L Y
 
                              April 29, 2022
                                ___________
 
 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:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the  assessor  of  the  town  of Brookhaven, county of Suffolk is hereby
 authorized to accept from the Brookhaven Fire District,  an  application
 for  exemption  from  real property taxes pursuant to section 464 of the
 real property tax law with respect to the 2020-2021 assessment roll, for
 the parcel owned by such organization located at 16 Seeley Street,  town
 of  Brookhaven, county of Suffolk, otherwise known as Suffolk county tax
 map district 0200, section 932.00, block 04.00, lot 005.00. If accepted,
 the application shall be reviewed as if  it  had  been  received  on  or
 before the taxable status date established for such assessment 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, upon
 approval by the Brookhaven 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 rolls, the applicable governing body
 or tax department may, in its sole discretion, provide for the refund of
 those  taxes  paid  and  cancel  those taxes, fines, penalties, liens or
 interest 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.
                                                            LBD15344-01-2