Authorizes Farmingdale First Baptist Church, Inc. to receive retroactive real property tax exempt status
Summary
This bill authorizes the assessor of the Town of Babylon, Suffolk County, to accept a late application from Farmingdale First Baptist Church, Inc. for a real property tax exemption under section 420-a of the Real Property Tax Law. The exemption would apply retroactively to the 2023, 2024, and 2025 assessment rolls for the church-owned parcel at 51 East Street in Amityville.
If the assessor, with approval from the town board, determines the church would have qualified had it filed on time, the property may be granted exemption from taxation for those years and the assessment rolls may be corrected accordingly. The bill also allows, at the discretion of the relevant governing body or tax department, refunds of taxes, fines, and penalties already paid, and cancellation of any remaining taxes, interest, penalties, or liens tied to the parcel.
Impact
The bill creates a narrow, local exception to the usual filing deadlines for nonprofit property tax exemptions under Real Property Tax Law section 420-a. It does not change the general statewide exemption rules, but it authorizes retroactive relief for one specific religious nonprofit and one identified parcel in the Town of Babylon, potentially reducing local property tax revenue and requiring administrative corrections to prior assessment rolls.
Sentiment
The available record suggests the bill is procedural and likely noncontroversial, with no recorded votes or committee testimony indicating opposition. Its purpose appears to be remedial, allowing a nonprofit religious institution to obtain an exemption it may have otherwise qualified for but missed due to a filing deadline. The absence of debate or voting history points to a generally neutral or favorable posture toward the measure.
Contention
The main point of potential contention is the retroactive nature of the exemption, since it can affect already-levied taxes and may permit refunds or cancellation of outstanding liabilities. Any concern would likely come from local tax authorities or taxpayers focused on revenue loss, administrative burden, or the precedent of waiving filing deadlines. On the other hand, supporters would likely emphasize that the bill is limited to a single church property and is intended to correct a missed procedural filing rather than expand exemption policy broadly.
Same As
Authorizes Farmingdale First Baptist Church, Inc. to receive retroactive real property tax exempt status with respect to the 2023, 2024, and 2025 assessment rolls.
Authorizes Farmingdale First Baptist Church, Inc. to receive retroactive real property tax exempt status with respect to the 2023, 2024, and 2025 assessment rolls.
Authorizes Powell House, in the village of Farmingdale, county of Nassau, to apply for and receive a retroactive property tax exemption with respect to the 2024-2025 school tax assessment rolls and the 2025 general tax assessment roll.