NY A09748

Authorizes the assessor of the town of Ramapo in Rockland County to accept a retroactive real property tax exemption application from Pilgrim Wesleyan Church for the 2008-2009 assessment rolls.

Applies to property located at 57-59 Main Street, village of Spring Valley (Rockland County tax map section 57.39, block 1, lot 4).

Allows the application to be reviewed as if filed by the taxable status date, requiring the assessor to determine if the church would have qualified for exemption under section 420-a of the real property tax law.

Permits the Ramapo town board to approve corrections to the assessment rolls if the church qualifies, and authorizes the governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest.

Takes effect immediately upon enactment.