Smithtown can review Tiegerman’s late property tax exemption application

Smithtown’s assessor may accept the late application. If accepted, the assessor must review it as though it arrived by the filing deadline. This permission covers Tiegerman Community Services, Inc.’s property at 10 Lordly Court in Smithtown, Suffolk County. The assessor may correct the tax records only if Tiegerman would have qualified had it applied on time and the Smithtown town board approves. The law took effect immediately upon becoming law. The application covers the 2023–2024 property assessment records.

The responsible governing body or tax department may refund paid taxes and cancel unpaid taxes and related charges. Relief covers the property at 10 Lordly Court and unpaid taxes, fines, penalties, liens, and interest. A lien is a legal claim against property for an unpaid debt. Tiegerman must receive the exemption and must have paid some tax for the covered assessment records. The responsible officials decide whether to provide this relief. The relief applies to taxes tied to the 2023–2024 property assessment records.