Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc., the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7604--B
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              April 23, 2025
                                ___________
 
 Introduced  by  Sen. MATTERA -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee -- recommitted to the Committee on Local
   Government in accordance with Senate  Rule  6,  sec.  8  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  in  relation  to  authorizing the town of Smithtown assessor to
   accept an application for a real property tax exemption from Tiegerman
   Community Services, 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 Smithtown, county of Suffolk, is hereby
 authorized to accept from Tiegerman Community Services, Inc., an  appli-
 cation  for exemption from real property taxes pursuant to section 420-a
 of the real property tax law, with respect to the  2023-2024  assessment
 rolls, for the parcel owned by such organization, with such parcel being
 located at 10 Lordly Court, in the town of Smithtown, county of Suffolk,
 otherwise  known  as Suffolk county tax map district 0800 section 028.00
 block 03.00 lot 027.000. If accepted, the application shall be  reviewed
 as  if  it had been received on or before the taxable status date estab-
 lished for such rolls.
   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 Smithtown town board, may make appropriate correction to
 the  subject  rolls. If such exemption is granted and such organization,
 therefore, shall have paid any tax with respect to  the  subject  rolls,
 the  applicable  governing  body  or  tax  department  may,  in its sole

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11513-06-6
 S. 7604--B                          2
 
 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.