S T A T E O F N E W Y O R K
________________________________________________________________________
10325
I N A S S E M B L Y
February 20, 2026
___________
Introduced by M. of A. KASSAY -- 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 an application for a real property
tax exemption from Chabad at Stony Brook, Inc.
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 Chabad at Stony Brook, Inc. an application for
exemption from real property taxes pursuant to section 462 of the real
property tax law with respect to the 2024-2025 assessment roll for all
of the 2025 general taxes and all of the 2025 school taxes for the
parcel owned by such organization located at 1 Scotch Pine Lane, in the
hamlet of East Setauket, town of Brookhaven, county of Suffolk, other-
wise known as Suffolk county tax map district 0200, section 363.00,
block 3.00, lot 001.013. If accepted, the application shall be reviewed
as if it had been received on or before the taxable status date estab-
lished 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 make appropriate correction
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 those taxes paid and cancel those taxes,
fines, penalties, liens or interest remaining unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14498-01-6