Bill > A07884

This bill authorizes the Smithtown town assessor to accept a late application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2022-2023 and 2023-2024 assessment rolls, specifically for a property located at 10 Lordly Court in Suffolk County. The bill allows the assessor to review the exemption application as if it had been submitted on time, and if the organization would have qualified for the exemption under section 420-a of the real property tax law, the assessor can make corrections to the tax rolls with approval from the Smithtown town board. If the exemption is granted and Tiegerman Community Services has already paid taxes for these years, the governing body or tax department may refund those taxes or cancel any remaining taxes, fines, penalties, liens, or interest. The legislation provides a special exception to standard filing deadlines, essentially giving the nonprofit organization a chance to retroactively apply for a tax exemption that it may have missed due to procedural oversight.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7884