Bill > S07604

This bill authorizes the town of Smithtown 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. Despite missing the standard filing deadline, the assessor is permitted to review the application as if it had been received 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 has already paid taxes on the property, the local governing body or tax department may choose to refund those taxes or cancel any remaining unpaid taxes, fines, penalties, liens, or interest. This special provision allows the non-profit organization to potentially receive a tax exemption outside of the normal application timeframe.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7604