STATE OF NEW YORK ________________________________________________________________________ 10191 IN ASSEMBLY March 22, 2018 ___________ Introduced by M. of A. PELLEGRINO -- read once and referred to the Committee on Real Property Taxation 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, 208 and 8 196 Little East Neck Road, West Babylon, town of Babylon, county of 9 Suffolk, otherwise known as Suffolk county tax map district 0100, 10 section 216.00, block 04.00, lot 025.000 and district 0100, section 11 216.00, block 04.00, lot 026.000, respectively. If accepted, the appli- 12 cation shall be reviewed as if it had been received on or before the 13 taxable status date established for such 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. LBD15142-01-8