NY A04608

Authorizes the assessor of the town of Babylon, Suffolk County to accept a late tax exemption application from the Copiague Fire District for the 2020-2021 assessment roll.

Applies to two parcels located at 25 Parkside Court and 31 Parkside Court in Copiague owned by the fire district (Suffolk County tax map district 0100, section 193.00, block 02.00, lots 026.000 and 025.000).

Requires the assessor to review the application as if it had been timely filed by the taxable status date and may grant exemption from all taxation upon approval by the Babylon town board if the organization qualifies.

Permits the applicable governing body or tax department to refund any taxes, fines, and penalties already paid and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Takes effect immediately upon enactment.