Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from Calvary Full Gospel Assembly of God

Calvary church can request late tax relief

Effective immediately upon enactment, the law lets Brookhaven’s assessor accept Calvary Full Gospel Assembly of God Church’s late property tax exemption application. It covers only the 2023–2024 assessment rolls for 777 Sipp Avenue, East Patchogue. The parcel is district 0200, section 927.00, block 01.00, lot 023.005. An accepted application must be reviewed as filed on time under Real Property Tax Law section 420-a. The assessor must find that the church qualified by the original deadline, and the Brookhaven Town Board must approve. The assessor may then grant the exemption and correct the assessment rolls. If granted, the governing body or tax department has sole discretion to refund paid taxes, fines, and penalties and cancel unpaid taxes.