NY A10191

Authorizes the assessor of the town of Babylon, Suffolk County to accept a late application for real property tax exemption from the West Babylon Church of God of Prophecy Inc. for the 2017-2018 assessment rolls

Applies to the parcel located at 196 Little East Neck Road, West Babylon, identified as tax map district 0100, section 216.00, block 04.00, lot 026.000

Requires the assessor to review the late application as if it had been filed by the taxable status date and grants exemption if the corporation qualifies, subject to approval by the Town of Babylon town board

Directs applicable governing bodies or tax departments to refund any taxes, fines, or penalties paid by the corporation and cancel any remaining unpaid taxes if exemption is granted

Takes effect immediately upon enactment