S T A T E O F N E W Y O R K
________________________________________________________________________
7949
2021-2022 Regular Sessions
I N A S S E M B L Y
June 2, 2021
___________
Introduced by M. of A. DURSO -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the West Babylon Church of God of Prophecy Inc., 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, 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 2018-2019 assessment rolls, for the parcels
owned by such not-for-profit corporation which are located at 196 Little
East Neck Road, West Babylon, in the 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. If accepted, the application 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 of
the town of Babylon, upon approval of the town board of such town, 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 penalties paid, and cancel taxes remaining
unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11750-01-1