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S T A T E O F N E W Y O R K
________________________________________________________________________
9180
2025-2026 Regular Sessions
I N A S S E M B L Y
October 17, 2025
___________
Introduced by M. of A. O'PHARROW -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing Christian Congregation of Long Island to receive
retroactive real property tax exempt status
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Babylon is hereby authorized to accept from
3 Christian Congregation of Long Island, a religious not-for-profit corpo-
4 ration, an application for exemption from real property taxes pursuant
5 to section 420-a of the real property tax law with respect to the 2023-
6 2024 assessment rolls for the parcel conveyed to such organization, with
7 such parcel being located in North Amityville in the town of Babylon,
8 county of Suffolk, at 890 County Line Road, otherwise known as Suffolk
9 county tax map district 0100, section 163.00, block 01.00, lot 001.000.
10 If accepted, the application shall be reviewed as if it had been
11 received on or before the taxable status dates established for such
12 rolls.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had acquired the subject property
15 and filed an application for exemption by the appropriate taxable status
16 dates, the assessor, upon approval of the town of Babylon town board,
17 may grant exemption from all taxation and make appropriate corrections
18 to the subject rolls. If such exemption is granted and such organiza-
19 tion, therefor, shall have paid any tax with respect to the subject
20 rolls, the applicable governing body or tax department may, in its sole
21 discretion, provide for the refund of those taxes paid and cancel those
22 taxes, fines, penalties, liens, interest or tax liens remaining unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13886-01-5