Bill > A05109

This bill authorizes the assessor of the town of Babylon in Suffolk County to accept a late application for a property tax exemption from Phoenix Houses of Long Island, Inc., a not-for-profit organization, specifically for their property located at 20 Washington Avenue in Deer Park. Typically, organizations must file for tax exemptions by a specific deadline (known as the taxable status date), but this bill provides a special exception allowing Phoenix Houses to submit an application after that date for the 2019 assessment rolls. If the assessor determines that the organization would have qualified for the exemption under section 420-a of the real property tax law had they filed on time, they can grant the exemption with approval from the town board. Furthermore, if Phoenix Houses has already paid taxes on this property, the local governing body or tax department may refund those taxes and associated penalties, or cancel any remaining unpaid taxes, effectively treating the organization as if they had been granted the exemption from the start.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5109