S T A T E O F N E W Y O R K
I N S E N A T E
April 6, 2010
Introduced by Sen. FUSCHILLO -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT authorizing the assessor of the town of Babylon to accept an
application for exemption from real property taxes from Long Island
Teen Challenge for a certain parcel of land located in the town of
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Babylon in the county of Suffolk is hereby
authorized to accept from Long Island Teen Challenge, an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the assessment roll for 2009 for the parcel located
at 157 Jefferson Avenue, North Amityville, section 164, block 5, lot 91.
If accepted, the application shall be reviewed as if it had been
received on or before the taxable status date established for such roll.
If satisfied that Long Island Teen Challenge, (i) acquired title to
the property for which it seeks exemption subsequent to the taxable
status dates established for such roll and prior to the taxable status
dates for the next ensuing assessment roll and (ii) would otherwise be
entitled to such exemption if it had filed an application for exemption
by the appropriate taxable status date, the assessor, upon approval by
the town board of Babylon, may grant exemption from taxation beginning
with the date of acquisition of the property by Long Island Teen Chal-
lenge, and make appropriate correction of the subject roll. If such
exemption is granted and if Long Island Teen Challenge, therefore, shall
have paid any tax with respect to such subject roll, the applicable
governing body or tax department, upon approval by the town board of the
town of Babylon, in its sole discretion, shall provide for the refund of
any taxes, fines, and penalties paid and cancel any taxes, fines and
penalties remaining unpaid.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.