NY A08228

Authorizes the town of Babylon assessor to accept a late application for real property tax exemption from Phoenix Houses of Long Island, Inc., a not-for-profit corporation, for the 2019 assessment rolls.

Applies to property located at 20 Washington Avenue in Deer Park (district 0100, section 090.00, block 02.00, lot 086.000) owned by the organization.

Requires the assessor to review the late application as if it had been timely filed by the taxable status date, subject to approval by the town of Babylon town board.

Directs the applicable governing body or tax departments to refund any taxes paid by the corporation, including fines and penalties, and cancel any remaining unpaid taxes if the exemption is granted.

Takes effect immediately upon enactment.