S T A T E   O F   N E W   Y O R K
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                                10025--A

                          I N  A S S E M B L Y

                            February 24, 2010
                               ___________

Introduced  by M. of A. SWEENEY -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT  to  authorize  the  Long  Island Progressive Missionary Baptist
  Churches General Association to file an application for a real proper-
  ty tax exemption

  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,  county of Suffolk, is hereby
authorized to accept from the Long Island Progressive Missionary Baptist
Churches General Association, an application  for  exemption  from  real
property  taxes  pursuant  to section 420-a of the real property tax law
for the 2009 assessment roll for the parcel owned by such not-for-profit
organization which is located in the town of Babylon at 3065 Great  Neck
Road  in  the  village  of  Copiague, otherwise known as section 174.00,
block 4, lot 30. If accepted, such application shall be reviewed  as  if
it  had  been  received on or before the taxable status date established
for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the  taxable  status  date
established  for such rolls and prior to the taxable status date for the
next ensuing assessment rolls and (ii) would otherwise  be  entitled  to
such  exemption  if  such  organization  had  filed  an  application for
exemption by the appropriate taxable status date, the  assessor  of  the
town of Babylon, upon approval by the town board of the town of Babylon,
may  grant exemption from all taxation beginning with the date of acqui-
sition of the property by such church and make appropriate correction to
the subject rolls. If exemption is granted  and  such  church  therefore
shall have paid any tax with respect to the subject rolls, the governing
body  or  tax  department  may,  in its sole discretion, provide for the
refund of those taxes paid and cancel taxes, fines, penalties or  inter-
est 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.
              

                                                           LBD15686-03-0