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S T A T E O F N E W Y O R K
________________________________________________________________________
7884
2025-2026 Regular Sessions
I N A S S E M B L Y
April 11, 2025
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Introduced by M. of A. FITZPATRICK -- read once and referred to the
Committee on Real Property Taxation
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:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Smithtown, county of Suffolk, is hereby
3 authorized to accept from Tiegerman Community Services, Inc., an appli-
4 cation for exemption from real property taxes pursuant to section 420-a
5 of the real property tax law, with respect to the 2022-2023 and the
6 2023-2024 assessment rolls, for the parcel owned by such organization,
7 with such parcel being located at 10 Lordy Court, in the town of Smith-
8 town, county of Suffolk, otherwise known as Suffolk county tax map
9 district 0800 section 028.00 block 03.00 lot 027.000. If accepted, the
10 application shall be reviewed as if it had been received on or before
11 the taxable status date established for such rolls.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Smithtown town board, may make appropriate correction to
16 the subject rolls. If such exemption is granted and such organization,
17 therefore, shall have paid any tax with respect to the subject rolls,
18 the applicable governing body or tax department may, in its sole
19 discretion, provide for the refund of those taxes paid and cancel those
20 taxes, fines, penalties, liens or interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11513-03-5