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A 10739

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

2025 Regular Session Introduced by Michael Durso

Allows Babylon assessor to accept and review a late RPTL 420-a tax exemption for Tiegerman on 60 Higgins St, with Board approval needed for 2024-25 and 2025-26 rolls.

REPORTED REFERRED TO RULES
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Bill Summary · A 10739

Bill Summary: A.10739 (2025-2026) – New York

Title

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

Purpose and Intent

  • Allow Tiegerman Community Services, Inc., a not-for-profit organization, to apply for real property tax exemption for specific parcels located in North Babylon, Suffolk County.
  • Enable the Town of Babylon assessor to review and grant exemptions for the 2024-2025 and 2025-2026 assessment rolls as if the organization had filed by the appropriate taxable status date, provided eligibility criteria are met.

Key Provisions

  • The assessor of the Town of Babylon is authorized to accept, and review, an exemption application under Real Property Tax Law § 420-a from Tiegerman Community Services, Inc.
  • Applicable property: 60 Higgins Street, North Babylon, Suffolk County (Suffolk County Tax Map District 0100, Section 143.00, Block 02.00, Lot 065.000).
  • The review is to proceed as if the application had been received by the taxable status date for the relevant rolls (2024-2025 and 2025-2026).
  • If the assessor determines the organization would be entitled to the exemption had the application been timely filed, the Town of Babylon Town Board must approve the exemption.
  • Upon approval, the exemption would apply to all taxation on the subject parcels. If the organization had already paid taxes, the relevant governing body or tax department may choose to:
    • Refund the taxes paid, along with any fines or penalties.
    • Cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens.

Affected Parties

  • Primary: Tiegerman Community Services, Inc. (not-for-profit organization).
  • Secondary: Town of Babylon; Suffolk County tax jurisdiction; any entity responsible for tax collection (local tax department or governing body).

Procedural and Timeline Aspects

  • Effective date: Immediate upon enactment.
  • Process: The bill authorizes acceptance and review of the late application as if timely filed; town board approval is required for the exemption to be granted.
  • Retroactive element: The exemption, if granted, would apply to the 2024-2025 and 2025-2026 assessment rolls, potentially involving refunds for previously paid taxes and penalties or cancellation of outstanding tax obligations.

Practical Impact

  • Provides a pathway for Tiegerman Community Services, Inc. to obtain property tax relief for specified parcels despite not filing by the original taxable status date.
  • Could result in financial adjustments (refunds or cancellation of liabilities) for the organization and potential budget/device considerations for the Town of Babylon and Suffolk County depending on the outcome and any past tax payments.

Summary

A.10739 authorizes the Town of Babylon assessor to accept and review a late exemption application from Tiegerman Community Services, Inc. under Real Property Tax Law § 420-a for the 2024-2025 and 2025-2026 rolls, with final exemption contingent on Town Board approval. If granted, the exemption would reduce or eliminate property taxes on the specified parcel, with possible refunds or cancellation of past due amounts if taxes were already paid. The measure takes effect immediately.

Compiled from official sources — confirm details with the bill’s official record.

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