NY S04598

Authorizes the Copiague Fire District to apply for real property tax exemption for the 2020-2021 assessment roll in the town of Babylon, Suffolk County.

Applies to two parcels located at 25 Parkside Court (Suffolk County tax map district 0100, section 193.00, block 02.00, lot 026.000) and 31 Parkside Court (Suffolk County tax map district 0100, section 193.00, block 02.00, lot 025.000).

Permits the Babylon town assessor to accept a late exemption application and review it as if filed by the taxable status date, provided the organization qualifies under section 464 of the real property tax law.

Requires approval from the town of Babylon board before the assessor can grant the exemption and make corrections to the assessment roll.

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