NY S00668

Authorizes the assessor of the Town of Babylon to accept a retroactive real property tax exemption application from The Church of God by Faith for the 2017-2018 assessment roll.

Applies to two parcels located in Wyandanch: 124 Long Island Avenue (Suffolk County tax map district 0100, section 053.00, block 02.00, lot 092.000) and 114 Long Island Avenue (Suffolk County tax map district 0100, section 053.00, block 02.00, lot 091.001).

Allows the Town of Babylon assessor, with town board approval, to review the application as if it had been filed by the taxable status date and grant exemption from all taxation beginning on the date the parcels were conveyed to the organization.

Permits cancellation of any unpaid taxes, fines, penalties and interest, and requires repayment of any such amounts already paid by the organization.

Takes effect immediately upon enactment.