S T A T E O F N E W Y O R K
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10739
I N A S S E M B L Y
March 27, 2026
___________
Introduced by M. of A. DURSO -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to authorizing the assessor of the town of Babylon to
accept an application for exemption from real property taxes from
Tiegerman Community Services, Inc.
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 Tiegerman Community Services, Inc., a not-for-
profit organization, an application for exemption from real property
taxes pursuant to section 420-a of the real property tax law with
respect to the 2024-2025 and 2025-2026 assessment rolls, for the parcels
owned by such organization which are located at 60 Higgins Street, in
the hamlet of North Babylon, town of Babylon, county of Suffolk, other-
wise known as Suffolk county tax map district 0100, section 143.00,
block 02.00, lot 065.000.
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 governing 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.
LBD14889-01-6