NY A07949

Authorizes the assessor of the town of Babylon, Suffolk County, to accept a retroactive real property tax exemption application from West Babylon Church of God of Prophecy Inc. for the 2018-2019 assessment rolls.

Allows the application to be reviewed as if filed by the taxable status date, despite being submitted after the deadline.

Permits the assessor, with town board approval, to grant the exemption and correct the assessment rolls if the church would have qualified under normal procedures.

Requires refund of all taxes paid, including fines and penalties, and cancellation of any unpaid taxes if the exemption is granted.

Applies to parcels located at 196 Little East Neck Road, West Babylon, identified as Suffolk County tax map district 0100, section 216.00, block 04.00, lots 025.000 and 026.000.