Babylon can review Tiegerman’s late property tax exemption application

The law authorizes the Babylon assessor to accept Tiegerman Community Services, Inc.’s application and review it as if it were filed on time. This applies to Tiegerman-owned parcels at 60 Higgins Street in North Babylon, Suffolk County. The assessor may grant an exemption only if satisfied that Tiegerman would otherwise qualify under the referenced exemption law. The Babylon town board must approve before the assessor may grant an exemption. The application may cover part of the 2024–2025 assessment roll and all of the 2025–2026 assessment roll. The law took effect immediately.

If an exemption is granted, local officials may refund certain paid amounts and cancel certain unpaid amounts. These options apply to amounts tied to the covered assessment rolls and Tiegerman property. The applicable local governing body or tax department may decide, at its discretion, whether to refund taxes, fines, or penalties already paid. Unpaid taxes, fines, penalties, interest, and tax liens may be canceled. These options apply if an exemption is granted for the specified assessment rolls.