STATE OF NEW YORK
________________________________________________________________________
4608
2021-2022 Regular Sessions
IN ASSEMBLY
February 4, 2021
___________
Introduced by M. of A. JEAN-PIERRE -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the Copiague Fire District to file an
application for exemption from real property taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Babylon, county of Suffolk, is hereby
3 authorized to accept from the Copiague Fire District, an application for
4 exemption from real property taxes pursuant to section 464 of the real
5 property tax law with respect to the 2020-2021 assessment roll, for the
6 parcels owned by such organization, with such parcels being located at
7 25 Parkside Court, in the hamlet of Copiague, town of Babylon, county of
8 Suffolk, otherwise known as Suffolk county tax map district 0100,
9 section 193.00, block 02.00, lot 026.000 and 31 Parkside Court, in the
10 hamlet of Copiague, town of Babylon, county of Suffolk, otherwise known
11 as Suffolk county tax map district 0100, section 193.00, block 02.00,
12 lot 025.000.
13 If accepted, the application shall be reviewed as if it had been
14 received on or before the taxable status date established for such roll.
15 If satisfied that such organization would otherwise be entitled to such
16 exemption if such organization had filed an application for exemption by
17 the appropriate taxable status date, the assessor, upon approval by the
18 town of Babylon board, may grant exemption from all taxation and make
19 appropriate corrections to the subject roll. If such exemption is grant-
20 ed and such organization therefore shall have paid any tax with respect
21 to the subject roll, the applicable governing body or tax department
22 may, in its sole discretion, provide for the refund of the taxes paid,
23 along with any fines or penalties paid, and cancel any taxes, fines,
24 penalties, interest, or tax liens remaining unpaid.
25 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09098-01-1
