S T A T E O F N E W Y O R K
________________________________________________________________________
10062
I N A S S E M B L Y
January 30, 2026
___________
Introduced by M. of A. O'PHARROW -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing Farmingdale First Baptist Church, Inc. to receive
retroactive real property tax exempt status
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 Farmingdale First Baptist Church Inc., a not-
for-profit organization, an application for exemption from real prop-
erty taxes pursuant to section 420-a of the real property tax law
with respect to the 2023, 2024, and 2025 assessment rolls, for the
parcels owned by such organization which are located at 51 East Street,
in the hamlet of Amityville, town of Babylon, county of Suffolk, other-
wise known as Suffolk county tax map district 0100, section 099.00,
block 01.00, lot 014.000.
If accepted, such application shall be reviewed as if it had been
received on or before the taxable status date established for such
rolls. If satisfied that such non-profit 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 by the town of Babylon town board, may grant exemption from
all taxation and make appropriate corrections to the subject rolls. If
such exemption is granted and such organization therefore shall have
paid any tax with respect to the subject rolls, the applicable govern-
ing body or tax department may, in its sole discretion, provide for the
refund of the taxes paid, along with any fines or penalties paid, and
cancel any taxes, fines, penalties, interest, or tax liens 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.
LBD13954-01-5
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.