Bill > S05673

This bill makes a technical correction to a previous law from 2022 that allows the assessor of Smithtown, Suffolk County, to accept a retroactive property tax exemption application from the New Horizons Counseling Center, Inc. Specifically, the bill modifies the description of the property's tax map lot identification, changing it from referencing just lot 002.003 to now including lots 002.001 and 002.003. The exemption application would be for the 2019 and 2020 assessment rolls for a property located at 1056 W. Jericho Turnpike. The bill allows the tax assessor to review the application as if it had been submitted on or before the original taxable status date, potentially providing a retroactive tax exemption under section 420-a of the real property tax law. The legislation takes effect immediately upon passage.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5673