S T A T E O F N E W Y O R K
________________________________________________________________________
665
2019-2020 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2019
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to authorize North Babylon public library to file an application
for retroactive real property 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 is hereby authorized to accept from
the North Babylon public library an application for exemption from real
property taxes pursuant to section 420-a of the real property tax law
for a portion of the 2016-2017 assessment roll, for taxes paid for Octo-
ber 6, 2016 through November 30, 2017, for the parcel located in the
town of Babylon at 210 Cooper Road, North Babylon, New York, otherwise
known as: Suffolk county tax map number 100-152-01-39.
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 such organization would otherwise be entitled to
such exemption if such organization had filed an application for
exemption by the appropriate taxable status date, the assessor, upon
approval of the town board of Babylon, may grant exemption from all
taxation and make appropriate corrections to the subject roll. If such
exemption is granted and such organization therefore shall have paid any
tax with respect to the subject roll, the governing body or tax depart-
ment may, in its sole discretion, provide for the refund of those taxes
paid and cancel any taxes, fines, penalties, interest or tax liens
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.
LBD04559-01-9