NY A10779

Authorizes the town of Carmel assessor to accept a retroactive real property tax exemption application from Putnam County for the 2010 assessment roll for property located at 25 Old Route Six (tax map section 55.7, block 1, lot 2).

Permits the assessor to review the late exemption application as if it had been received by the required taxable status date.

Allows the assessor, with approval from the Carmel town board, to correct the tax rolls if the county qualifies for the exemption under section 406 of the real property tax law.

Enables the applicable governing body or tax department to refund taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest at its discretion if the exemption is granted.

Takes effect immediately upon enactment.