NY S01393

Authorizes the assessor of the Town of Babylon to accept a late application for real property tax exemption from Long Island Teen Challenge of West Babylon, a not-for-profit corporation.

Exemption applies to the 2018-2019 assessment roll for a portion of 2018-2019 school taxes and 2019 general taxes for property located at 1185 Sunrise Highway, Copiague (Suffolk County tax map district 0100, section 200.00, block 01.00, lot 003.002).

Late application shall be reviewed as if timely filed on or before the taxable status date for those assessment rolls.

Assessor may grant the exemption upon approval of the Town of Babylon board if the corporation would otherwise qualify for exemption under real property tax law section 420-a.

Takes effect immediately upon enactment.