§ 65-8. Application for exemption.  


Latest version.
  • Such exemption shall be granted only upon an application by the owner or operator of such facility on a form prescribed by the New York State Board of Equalization and Assessment. Appended to such form there shall be a copy of a certificate of eligibility issued by the New York State Job Incentive Board. Such application shall be filed with the Assessor's office of the Town of Brookhaven on or before the taxable status date. Copies of such application shall be filed simultaneously with the New York State Board of Equalization and Assessment and with the New York State Job Incentive Board. The Assessor shall thereafter consider the application for such exemption and, if such application is in order, shall determine the assessed value of such exemption in accordance with the certificate of eligibility issued pursuant to § 120 of the Commerce Law of the State of New York and enter such value on the exempt portion of the assessment roll. The eligible business facility shall then be exempt to the extent provided in this chapter from real property taxation and special ad valorem levies commencing with the assessment roll prepared on the next following taxable status date.