S T A T E O F N E W Y O R K
________________________________________________________________________
10250
I N S E N A T E
May 8, 2026
___________
Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing Christian Congregation of Long Island
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 author-
ized to accept from Christian Congregation of Long Island, 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 2023-2024 assessment rolls for the parcel conveyed to
such organization, with such parcel being located at 890 County Line
Road, in the hamlet of Amityville, town of Babylon, county of Suffolk,
otherwise known as Suffolk county tax map district 0100, section 163.00,
block 01.00, lot 001.000.
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 nonprofit 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.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13886-03-6