NY A05109

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

Applies to the 2019 assessment rolls for property located at 20 Washington Avenue in Deer Park (district 0100, section 090.00, block 02.00, lot 086.000)

Requires the application to be reviewed as if it had been filed on or before the original taxable status date

Grants the assessor authority, with town board approval, to provide the exemption under section 420-a of the real property tax law if the organization would have otherwise qualified

Allows for refund of taxes, fines, and penalties already paid, and cancellation of any unpaid taxes if the exemption is granted