STATE OF NEW YORK ________________________________________________________________________ 5822 2023-2024 Regular Sessions IN ASSEMBLY 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: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the town of Brookhaven, county of Suffolk, is hereby 3 authorized to accept from the Post-Morrow Foundation, Inc. an applica- 4 tion for exemption from real property taxes pursuant to section 420-a of 5 the real property tax law, with respect to the 2022-2023 assessment roll 6 for the parcels owned by such organization, with parcels being located 7 at 0 and 25 Orchard Road, in the town of Brookhaven, county of Suffolk, 8 otherwise known as Suffolk county tax map numbers 0200-979.60-03-002, 9 0200-979.60-03-008, 0200-979.60-03-009, 0200-979.60-03-011 and 10 0200-979.60-03-020.001. If accepted, the application shall be reviewed 11 as if it had been received on or before the taxable status date estab- 12 lished for such rolls. 13 If satisfied that such organization would otherwise be entitled to 14 such exemption if such organization had filed an application for 15 exemption by the appropriate taxable status date, the assessor, upon 16 approval by the town board of Brookhaven, may make appropriate 17 correction to the subject rolls. If such exemption is granted and such 18 organization, therefore, shall have paid any tax with respect to the 19 subject rolls, the applicable governing body or tax department may, in 20 its sole discretion, provide for the refund of those taxes paid and 21 cancel those taxes, fines, penalties, liens or interest remaining 22 unpaid. 23 § 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