S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5822
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 23, 2023
                                ___________
 
 Introduced  by  M.  of  A.  DeSTEFANO  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT in relation to authorizing the assessor of the town  of  Brookha-
   ven,  county  of  Suffolk,  to accept from the Post-Morrow Foundation,
   Inc. an application for exemption from real property taxes

   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 Post-Morrow Foundation, Inc.  an  applica-
 tion for exemption from real property taxes pursuant to section 420-a of
 the real property tax law, with respect to the 2022-2023 assessment roll
 for  the  parcels owned by such organization, with parcels being located
 at 0 and 25 Orchard Road, in the town of Brookhaven, county of  Suffolk,
 otherwise  known  as  Suffolk county tax map numbers 0200-979.60-03-002,
 0200-979.60-03-008,    0200-979.60-03-009,    0200-979.60-03-011     and
 0200-979.60-03-020.001.  If  accepted, the application shall be reviewed
 as if it had been received on or before the taxable status  date  estab-
 lished for such rolls.
   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  town  board  of  Brookhaven,  may  make   appropriate
 correction  to  the subject rolls. 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.
                                                            LBD10123-03-3