S T A T E O F N E W Y O R K
________________________________________________________________________
7604--A
2025-2026 Regular Sessions
I N S E N A T E
April 23, 2025
___________
Introduced by Sen. MATTERA -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT in relation to authorizing the town of Smithtown assessor to
accept an application for a real property tax exemption from Tiegerman
Community Services, 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 Smithtown, county of Suffolk, is hereby
authorized to accept from Tiegerman Community Services, Inc., an appli-
cation for exemption from real property taxes pursuant to section 420-a
of the real property tax law, with respect to the 2022-2023 and the
2023-2024 assessment rolls, for the parcel owned by such organization,
with such parcel being located at 10 Lordly Court, in the town of Smith-
town, county of Suffolk, otherwise known as Suffolk county tax map
district 0800 section 028.00 block 03.00 lot 027.000. If accepted, the
application shall be reviewed as if it had been received on or before
the taxable status date established 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 Smithtown town board, 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.
LBD11513-05-5