S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7949
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 2, 2021
                                ___________
 
 Introduced  by M. of A. DURSO -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT authorizing the West Babylon Church of God of Prophecy  Inc.,  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:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the town  of  Babylon,  county  of  Suffolk,  is  hereby
 authorized  to  accept  from  the West Babylon Church of God of Prophecy
 Inc., a not-for-profit corporation, an application  for  exemption  from
 real  property  taxes pursuant to section 420-a of the real property tax
 law with respect to the 2018-2019  assessment  rolls,  for  the  parcels
 owned by such not-for-profit corporation which are located at 196 Little
 East Neck Road, West Babylon, in the town of Babylon, county of Suffolk,
 otherwise known as Suffolk county tax map district 0100, section 216.00,
 block 04.00, lot 025.000 and district 0100, section 216.00, block 04.00,
 lot 026.000. If accepted, the application shall be reviewed as if it had
 been  received on or before the taxable status date established for such
 assessment rolls. If satisfied that such corporation would otherwise  be
 entitled  to such exemption if such corporation had filed an application
 for exemption by the appropriate taxable status date,  the  assessor  of
 the  town  of Babylon, upon approval of the town board of such town, may
 grant exemption from taxation on such  assessment  rolls  and  make  the
 appropriate  corrections of the subject rolls. If exemptions are granted
 and such corporation, therefore, shall have paid any tax with respect to
 the subject rolls, the applicable governing body or tax departments,  in
 their  sole  discretion, shall provide for the refund of the taxes paid,
 along with any fines or  penalties  paid,  and  cancel  taxes  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.
                                                            LBD11750-01-1