NY A10025

Authorizes the assessor of the town of Babylon, Suffolk County to accept a late real property tax exemption application from the Long Island Progressive Missionary Baptist Churches General Association for the 2009 assessment roll.

Property subject to exemption is located at 3065 Great Neck Road, Copiague (section 174.00, block 4, lot 30) and must be owned by the not-for-profit organization.

Exemption application shall be reviewed as if timely filed if the organization acquired title between the 2009 taxable status date and the next assessment roll's taxable status date, and would otherwise qualify for exemption.

Town of Babylon assessor, with town board approval, may grant exemption from all taxation beginning with the property acquisition date and correct the assessment rolls accordingly.

Governing body or tax department may, at its discretion, refund any taxes already paid and cancel unpaid taxes, fines, penalties, or interest.