New York Assembly Bill A09040

New York 2025-2026 Regular Session

• Introduced: 9/5/25
• Refer: 9/5/25
• Refer: 1/7/26

Caption

Authorizes the Worship Center International Inc., located in the hamlet of Copiague, town of Babylon, county of Suffolk, to receive real property tax exempt status.

Impact

The proposed legislation has significant implications for local taxation policies and the treatment of similar organizations. If passed, it will allow the Town of Babylon to retroactively grant tax exemptions to religious organizations that may have missed the deadline for filing, thus impacting the county's tax revenue. By enabling such an exemption, the bill may foster a more favorable environment for religious organizations, encouraging them to continue their activities without the burden of property taxes incurred during the specified years, provided the conditions for exemption are satisfactorily met.

Summary

Bill A09040 aims to authorize Worship Center International Inc., a religious not-for-profit corporation located in the hamlet of Copiague, Town of Babylon, County of Suffolk, to receive retroactive real property tax exempt status. The provisions of the bill allow the property assessment from previous years - specifically for the 2020-2021, 2021-2022, and 2022-2023 assessment rolls - to be revised so that it aligns with the potential tax exemptions stipulated in section 420-a of New York's real property tax law. With this adjustment, Worship Center International Inc. can apply for a tax exemption as if the application had been submitted on or before the relevant tax status dates of those assessment rolls.

Contention

The bill may face contention around the principle of retroactive tax exemptions and the potential revenue impact on local governments. Critics may argue that granting tax exemptions retroactively could set a precedent for other organizations seeking similar treatment and could disrupt the readily established tax norms in the region. Supporters, however, might contend that the bill addresses the needs of non-profit entities that serve communities and that fair treatment regarding taxation is warranted to support their ongoing missions.