New York Senate Bill S10251

New York 2025-2026 Regular Session

• Introduced: 5/8/26
• Refer: 5/8/26
• Engrossed: 6/2/26

Caption

Authorizes Godschild Outreach Ministries to receive retroactive real property tax exempt status in the town of Babylon, county of Suffolk.

Summary

This bill authorizes the assessor of the Town of Babylon, Suffolk County, to accept a late application from Godschild Outreach Ministries 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, 2024-2025, and 2025-2026 assessment rolls for the organization’s property at 142 Irving Avenue in Wyandanch, including both general and school taxes. If the assessor, with approval from the town board, determines that the organization would have qualified had it filed on time, the property may be granted exemption from taxation and the assessment rolls corrected accordingly. The bill also allows the relevant taxing authority, in its discretion, to refund taxes, fines, and penalties already paid and to cancel unpaid taxes, interest, penalties, and liens tied to the property.

Impact

The bill creates a special, local exception to the normal filing deadlines for nonprofit property tax exemptions under Real Property Tax Law section 420-a. It affects only the identified parcel in the Town of Babylon and gives local officials authority to treat a late filing as timely for three assessment years, potentially reducing or eliminating property tax liability for the organization and affecting both town and school tax revenues.

Sentiment

Based on the bill text and available context, the measure appears routine and supportive of a local nonprofit seeking tax-exempt status, with no recorded committee debate or votes indicating opposition. The overall sentiment is likely favorable toward granting relief to a charitable organization that may have missed the standard application deadline.

Contention

The main point of potential contention is the retroactive nature of the exemption, since it could require refunds of taxes already paid and cancellation of outstanding liabilities, which may affect local revenue. Any concern would likely come from local taxing authorities or taxpayers focused on fairness, administrative precedent, or the fiscal impact of granting a late exemption, but no specific opposition is documented in the available materials.