NY S07163

Authorizes the West Babylon Church of God of Prophecy Inc., a not-for-profit corporation, to file a retroactive real property tax exemption application with the Town of Babylon assessor for the 2018-2019 assessment rolls.

Applies to two 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.

Requires the assessor to review the late application as if it had been submitted by the applicable taxable status date and grants exemption if the corporation would have qualified.

Mandates the Town Board approve any exemption granted and directs the applicable governing body or tax department to refund any taxes, fines, and penalties paid, and cancel any remaining unpaid taxes.

Takes effect immediately upon enactment.