S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8793
 
                             I N  S E N A T E
 
                               July 16, 2020
                                ___________
 
 Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT in relation to authorizing the Town of Brookhaven  to  accept  an
   application  for  a  real  property  tax exemption from the Village of
   Patchogue
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  (i)  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 the Village of Patchogue, an applica-
 tion for exemption from real property taxes pursuant to section  406  of
 the real property tax law with respect to the 2017-2018 assessment roll,
 for the parcels owned by such municipal corporation located at 390 Rider
 Avenue,  Suffolk  county  tax  map  district 0204, section 020.00, block
 03.00, lot 034.001, 405 Rider Avenue, Suffolk county  tax  map  district
 0204,  section 020.00, block 04.00, lot 003.000, 44 Maiden Lane, Suffolk
 county tax map district 0204, section 019.00, block 09.00, lot  001.000,
 41  Smith  Street, Suffolk county tax map district 0204, section 020.00,
 block 04.00, lot 004.000. If accepted, the application shall be reviewed
 as if it had been received on or before the taxable status  date  estab-
 lished for such assessment rolls.
   (ii)  Notwithstanding  any other provision of law to the contrary, the
 assessor of the Town of Brookhaven, County of Suffolk, is hereby author-
 ized to accept  from  the  Village  of  Patchogue,  an  application  for
 exemption  from  real property taxes pursuant to section 406 of the real
 property tax law with respect to the 2017-2018 and 2018-2019  assessment
 rolls, for the parcels owned by such municipal corporation located at 18
 Smith  Street,  Suffolk  county  tax  map district 0204, section 020.00,
 block 05.00, lot 003.000,  20  Smith  Street,  Suffolk  county  tax  map
 district 0204, section 020.00, block 05.00, lot 004.000, 28 Smith Street
 , Suffolk county tax map district 0204, section 020.00, block 05.00, lot
 008.000.    If  accepted, the application shall be reviewed as if it had
 been received on or before the taxable status date established for  such
 assessment rolls.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15534-07-0

 S. 8793                             2
 
   If  satisfied that such municipal corporation would otherwise be enti-
 tled to such exemption if such municipal corporation had filed an appli-
 cation for exemption by the appropriate taxable status date, the  asses-
 sor,  upon  the approval of the Town of Brookhaven town board, may grant
 exemption  from taxation on such assessment rolls and make the appropri-
 ate corrections of the subject rolls. If exemptions are granted and such
 municipal corporation, therefore, shall have paid any tax  with  respect
 to  the subject rolls, the applicable governing body or tax departments,
 at their sole discretion, shall provide for  the  refund  of  the  taxes
 paid, along with any fines or penalties paid, and cancel taxes remaining
 unpaid.
   § 2. This act shall take effect immediately.