Authorizes Christian Congregation of Long Island to receive retroactive real property tax exempt status

2025 Regular Session Introduced by Monica Martinez

Allows retroactive real property tax exemption for a specific nonprofit parcel in Amityville if qualified by 2023-24 rules, with possible refunds and roll corrections.

2ND REPORT CAL.

Summary of Bill S 10250 (2025-2026) – New York

Purpose and intent

This bill authorizes retroactive real property tax exemption for a specific nonprofit organization, the Christian Congregation of Long Island, for a defined property in Suffolk County. It allows the local assessor to accept and process an application for exemption for the 2023-2024 assessment period as if the organization had filed by the normal taxable status date, and to grant the exemption if the organization would have qualified.

Key provisions

Location and property: Applies to the parcel at 890 County Line Road, Amityville, Town of Babylon, Suffolk County, tax map district 0100, section 163.00, block 01.00, lot 001.000.

Applicable exemption: Real property tax exemption under Section 420-a of the Real Property Tax Law (RPTL) for a not-for-profit organization.

Retroactive processing:

The Babylon Town Assessor is authorized to accept an application for exemption for the 2023-2024 rolls as if submitted by the appropriate taxable status date.
If the assessor determines the nonprofit would have qualified had it filed by the taxable status date, the Town Board’s approval is required to grant the exemption and to correct the subject rolls.

Financial adjustments:

If the exemption is granted, any taxes already paid on the subject rolls may be refunded at the discretion of the applicable governing body or tax department, including refunds of fines or penalties.
The government body may cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens related to the subject rolls.

Effect and scope: The act is limited to the specified property and does not automatically apply to other properties or organizations.

Who is affected

The primary beneficiary would be the Christian Congregation of Long Island, should the town authorize and grant the exemption.

The Babylon Town assessor and town board would administer the retroactive exemption process and any resulting corrections, refunds, or cancellations of tax liabilities.

Taxing authorities (e.g., town government or tax department) would consider discretionary refunds and cancellations if exemption is granted.

Procedural/timeline aspects

Status: Introduced May 8, 2026; referred to the Committee on Local Government; expedited through standard legislative review with two readings.

Effective date: Immediate upon enactment.

Review process: If accepted, the application is reviewed as if filed by the taxable status date, with final exemption contingent on Town Board approval and roll corrections.

Notes

The bill explicitly states it does not contravene other laws and provides a mechanism for retroactive relief to correct past taxation when a nonprofit would have qualified had its application been timely filed.

It includes safeguards for potential refunds and cancellation of outstanding tax liabilities if the exemption is granted.