Authorizes the North Babylon public library to file an application for retroactive real property tax exemption for taxes paid for October 6, 2016 through November 30, 2017.
STATE OF NEW YORK
________________________________________________________________________
7610
IN SENATE
January 30, 2018
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to authorize North Babylon public library 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 North Babylon public library an application for exemption from real
4 property taxes pursuant to section 420-a of the real property tax law
5 for a portion of the 2016-2017 assessment roll, for taxes paid for Octo-
6 ber 6, 2016 through November 30, 2017, for the parcel located in the
7 town of Babylon at 210 Cooper Road, North Babylon, New York, otherwise
8 known as: Suffolk county tax map number 100-152-01-39.
9 If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status date established for such roll.
11 If satisfied that such organization would otherwise be entitled to
12 such exemption if such organization had filed an application for
13 exemption by the appropriate taxable status date, the assessor, upon
14 approval of the town board of Babylon, may grant exemption from all
15 taxation and make appropriate corrections to the subject roll. If such
16 exemption is granted and such organization therefore shall have paid any
17 tax with respect to the subject roll, the governing body or tax depart-
18 ment may, in its sole discretion, provide for the refund of those taxes
19 paid and cancel any taxes, fines, penalties, interest or tax liens
20 remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14241-01-8
