Bill > S07724

This bill authorizes the assessor of the Town of Brookhaven to accept a late application for a property tax exemption from St. Mary AME Zion Church for a specific property located at 537 Granny Road in Medford, even though the application was submitted after the standard deadline. The bill allows the assessor to review the application for the 2022-2023, 2023-2024, and 2024-2025 assessment rolls as if it had been submitted on time, and if the church meets the requirements under section 420-a of the real property tax law, the assessor can grant the tax exemption with approval from the town board. If the church has already paid taxes on this property, the bill provides that the town can refund those taxes and associated penalties, or cancel any unpaid taxes. This special legislation provides a retroactive opportunity for the church to obtain a tax exemption that it may have missed by not filing within the original timeframe.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7724