STATE OF NEW YORK
________________________________________________________________________
6337
2021-2022 Regular Sessions
IN SENATE
April 22, 2021
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT authorizing the Church of God by Faith to file an application for
retroactive real property tax exemption
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 is hereby authorized to accept from
3 The Church of God by Faith an application for exemption from real prop-
4 erty taxes pursuant to section 420-a of the real property tax law for
5 the 2016-2017 assessment roll, for the parcels owned by such organiza-
6 tion, with such parcels being located in the town of Babylon at 124 Long
7 Island Avenue, Wyandanch, otherwise knows as: Suffolk county tax map
8 district 0100 section 053.00 block 02.00 lot 092.000 and 118 Long Island
9 Avenue, Wyandanch, otherwise known as: Suffolk county tax map district
10 0100 section 053.00 block 02.00 lot 091.001. If accepted, the applica-
11 tion shall be reviewed as if it had been received on or before the taxa-
12 ble status date established for such roll.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor of the
16 town of Babylon, upon approval by the town board of such town, may grant
17 exemption from all taxation beginning on the date of the conveyance of
18 such parcel to such organization on the effective date of this act and
19 cancel taxes, fines, penalties and interest remaining unpaid, and repay
20 any taxes, fines, penalizes and interest paid by such organization, and
21 make appropriate correction of the subject roll.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10954-01-1
