Authorizes Top Community Development Corporation to file an application for a real property tax exemption

This bill authorizes Top Community Development Corporation to apply for a real property tax exemption on a specific Brooklyn property (1274 Utica Avenue, Brooklyn) for 2019 taxes. It allows the New York City Department of Finance to accept their application retroactively if they acquired the property after the 2019 tax deadline but before the next assessment date, and would qualify for exemption if filed on time. The exemption would apply from the property acquisition date, with potential refunds for taxes paid on the property.