S T A T E O F N E W Y O R K
________________________________________________________________________
9036
2025-2026 Regular Sessions
I N A S S E M B L Y
September 5, 2025
___________
Introduced by M. of A. O'PHARROW -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing Godschild Outreach Ministries 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 is hereby authorized to accept from
Godschild Outreach Ministries, a religious 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
2019-2020, 2020-2021, 2021-2022, 2022-2023, 2023-2024, and 2024-2025
assessment rolls for the general taxes, and all of the 2019-2020, 2020-
2021, 2022-2023, 2023-2024 and 2024-2025 school taxes for the parcels
conveyed to such organization, with such parcels being located in the
hamlet of Wyandanch, town of Babylon, county of Suffolk, at 142 Irving
Avenue, otherwise known as Suffolk county tax map section 100-58, block
3, lot 802. If accepted, the application shall be reviewed as if it had
been received on or before the taxable status dates established for such
rolls.
If satisfied that such organization would otherwise be entitled to
such exemption if such organization had acquired the subject property
and filed an application for exemption by the appropriate taxable status
dates, the assessor, upon approval of the town board of the town of
Babylon, may grant exemption from all taxation and make appropriate
corrections to the subject rolls. If such exemption is granted and such
organization, therefor, 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 those taxes paid and
cancel those taxes, fines, penalties, liens, 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.