Authorizes the assessor of the town of Babylon to accept an application for exemption from real property taxes from Tiegerman Community Services, Inc., the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9326--A
     Cal. No. 668
 
                             I N  S E N A T E
 
                               March 2, 2026
                                ___________
 
 Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   reported  favorably  from  said committee, ordered to first and second
   report, ordered to a third reading,  amended  and  ordered  reprinted,
   retaining its place in the order of third reading

 AN ACT in relation to authorizing the assessor of the town of Babylon to
   accept  an  application  for  exemption  from real property taxes from
   Tiegerman Community Services, Inc.
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the  assessor  of  the  town  of  Babylon,  county of Suffolk, is hereby
 authorized to accept from Tiegerman Community Services, Inc., a not-for-
 profit organization, an application for  exemption  from  real  property
 taxes  pursuant  to  section  420-a  of  the  real property tax law with
 respect to a portion of  the  2024-2025  and  all  2025-2026  assessment
 rolls,  for  the parcels owned by such organization which are located at
 60 Higgins Street, in the hamlet of  North  Babylon,  town  of  Babylon,
 county  of  Suffolk,  otherwise known as Suffolk county tax map district
 0100, section 143.00, block 02.00, lot 065.000.
   If accepted, such application shall be reviewed  as  if  it  had  been
 received  on  or  before  the  taxable  status date established for such
 rolls. If satisfied that such nonprofit organization would otherwise  be
 entitled to such exemption if such organization had filed an application
 for exemption by the appropriate taxable status date, the assessor, upon
 approval by the town of Babylon town board, may grant exemption from all
 taxation  and make appropriate corrections to the subject rolls. If such
 exemption is granted and such organization therefore shall have paid any
 tax with respect to the subject rolls, the applicable governing body  or
 tax  department  may,  in its sole discretion, provide for the refund of
 the taxes paid, along with any fines or penalties paid, and  cancel  any
 taxes, fines, penalties, interest, or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14889-03-6