Authorizes the West Babylon Church of God of Prophecy Inc., to file an application for exemption from real property taxes for certain assessment rolls.
STATE OF NEW YORK
________________________________________________________________________
6246--A
2019-2020 Regular Sessions
IN ASSEMBLY
March 4, 2019
___________
Introduced by M. of A. LiPETRI -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the West Babylon Church of God of
Prophecy Inc., to file an application for exemption from real property
taxes for certain assessment rolls
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 West Babylon Church of God of Prophecy
4 Inc., a not-for-profit corporation, an application for exemption from
5 real property taxes pursuant to section 420-a of the real property tax
6 law with respect to the 2017-2018 assessment rolls, for the parcels
7 owned by such not-for-profit corporation which are located at 196 Little
8 East Neck Road, West Babylon, town of Babylon, county of Suffolk, other-
9 wise known as Suffolk county tax map district 0100, section 216.00,
10 block 04.00, lot 025.000 and district 0100, section 216.00, block 04.00,
11 lot 026.000. If accepted, the application shall be reviewed as if it had
12 been received on or before the taxable status date established for such
13 assessment rolls.
14 If satisfied that such corporation would otherwise be entitled to such
15 exemption if such corporation had filed an application for exemption by
16 the appropriate taxable status date, the assessor, upon approval of the
17 Town of Babylon town board, may grant exemption from taxation on such
18 assessment rolls and make the appropriate corrections of the subject
19 rolls. If exemptions are granted and such corporation, therefore, shall
20 have paid any tax with respect to the subject rolls, the applicable
21 governing body or tax departments, in their sole discretion, shall
22 provide for the refund of the taxes paid, along with any fines or penal-
23 ties paid, and cancel taxes remaining unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04547-02-9
