NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10739A
SPONSOR: Durso TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Babylon to
accept an application for exemption from real property taxes from Tieg-
erman Community Services, Inc.
PURPOSE:
The purpose of this legislation is to authorize Tiegerman Community
Services to file an application for exemption from real property taxes.
SUMMARY OF PROVISIONS:
Section 1. Provides that the assessor of the Town of Babylon can accept
an application for a real property tax exemption from Tiegerman Communi-
ty Services, Inc. for the 2024-2025 and 2025-2026 assessment rolls.
Section 2. Is the enacting clause.
JUSTIFICATION:
Tiegerman Community Services is a not for profit tax exempt organization
that owns real property located in Suffolk County at 60 Higgins Street,
in the Town of Babylon.
PRIOR LEGISLATIVE HISTORY:
A.10739 (Durso)
SAME AS:
S.9326 (Martinez)
FISCAL IMPLICATIONS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10739--A
IN ASSEMBLY
March 27, 2026
___________
Introduced by M. of A. DURSO -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the assessor of the town of Babylon to
accept an application for exemption from real property taxes from
Tiegerman Community Services, Inc.
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Babylon, county of Suffolk, is hereby
3 authorized to accept from Tiegerman Community Services, Inc., a not-for-
4 profit organization, an application for exemption from real property
5 taxes pursuant to section 420-a of the real property tax law with
6 respect to a portion of the 2024-2025 and all 2025-2026 assessment
7 rolls, for the parcels owned by such organization which are located at
8 60 Higgins Street, in the hamlet of North Babylon, town of Babylon,
9 county of Suffolk, otherwise known as Suffolk county tax map district
10 0100, section 143.00, block 02.00, lot 065.000.
11 If accepted, such application shall be reviewed as if it had been
12 received on or before the taxable status date established for such
13 rolls. If satisfied that such nonprofit organization would otherwise be
14 entitled to such exemption if such organization had filed an application
15 for exemption by the appropriate taxable status date, the assessor, upon
16 approval by the town of Babylon town board, may grant exemption from all
17 taxation and make appropriate corrections to the subject rolls. If such
18 exemption is granted and such organization therefore shall have paid any
19 tax with respect to the subject rolls, the applicable governing body or
20 tax department may, in its sole discretion, provide for the refund of
21 the taxes paid, along with any fines or penalties paid, and cancel any
22 taxes, fines, penalties, interest, or tax liens remaining unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14889-02-6
