S T A T E O F N E W Y O R K
________________________________________________________________________
8016
I N S E N A T E
March 20, 2018
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing the West Babylon Church of God of
Prophecy Inc., to file an application for exemption from real property
taxes for certain assessment rolls
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 West Babylon Church of God of Prophecy
Inc., a not-for-profit corporation, an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law with respect to the 2017-2018 assessment rolls, for the parcels
owned by such not-for-profit corporation which are located at, 208 and
196 Little East Neck Road, West Babylon, town of Babylon, county of
Suffolk, otherwise known as Suffolk county tax map district 0100,
section 216.00, block 04.00, lot 025.000 and district 0100, section
216.00, block 04.00, lot 026.000, respectively. If accepted, the appli-
cation shall be reviewed as if it had been received on or before the
taxable status date established for such assessment rolls.
If satisfied that such corporation would otherwise be entitled to such
exemption if such corporation had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval of the
Town of Babylon town board, may grant exemption from taxation on such
assessment rolls and make the appropriate corrections of the subject
rolls. If exemptions are granted and such corporation, therefore, shall
have paid any tax with respect to the subject rolls, the applicable
governing body or tax departments, in their sole discretion, shall
provide for the refund of the taxes paid, along with any fines or penal-
ties paid, and cancel taxes remaining unpaid.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15142-01-8