Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from Chabad at Stony Brook, Inc., the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10325
 
                           I N  A S S E M B L Y
 
                             February 20, 2026
                                ___________
 
 Introduced by M. of A. KASSAY -- 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 an application for a  real  property
   tax exemption from Chabad at Stony Brook, Inc.
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the town of Brookhaven, county  of  Suffolk,  is  hereby
 authorized to accept from Chabad at Stony Brook, Inc. an application for
 exemption  from  real property taxes pursuant to section 462 of the real
 property tax law with respect to the 2024-2025 assessment roll  for  all
 of  the  2025  general  taxes  and  all of the 2025 school taxes for the
 parcel owned by such organization located at 1 Scotch Pine Lane, in  the
 hamlet  of  East Setauket, town of Brookhaven, county of Suffolk, other-
 wise known as Suffolk county tax  map  district  0200,  section  363.00,
 block 3.00, lot 001.013.  If accepted, the application shall be reviewed
 as  if  it had been received on or before the taxable status date estab-
 lished for such assessment roll.
   If satisfied that such organization would  otherwise  be  entitled  to
 such  exemption  if  such  organization  had  filed  an  application for
 exemption by the appropriate taxable status  date,  the  assessor,  upon
 approval  by  the Brookhaven town board, may make appropriate correction
 to the subject roll. If such exemption is granted and such organization,
 therefore, shall have paid any tax with respect to the subject roll, the
 applicable governing body or tax department may, in its sole discretion,
 provide for the refund of those  taxes  paid  and  cancel  those  taxes,
 fines, penalties, liens or interest remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14498-01-6