NY S08330

Authorizes the assessor of the town of Babylon 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.

The exemption application covers property located at 20 Washington Avenue in Deer Park (district 0100, section 090.00, block 02.00, lot 086.000) and will be reviewed as if timely filed under section 420-a of the real property tax law.

The town assessor may grant exemption upon town board approval if the corporation qualifies for exemption, with the governing body authorized to refund all taxes paid, including fines and penalties, and cancel any remaining unpaid taxes.

Takes effect immediately upon enactment.