NY A11673

Authorizes the town of Ramapo assessor to accept a late property tax exemption application from Congregation Ohr Yitzchok, a not-for-profit organization, for tax years 2007, 2008, and 2009.

Permits the application for the parcel at 174 Maple Avenue, Monsey (section 56.8, block 3, lot 55) to be reviewed as if filed by the applicable taxable status date deadline.

Requires the assessor to grant exemption if the organization acquired the property between consecutive taxable status dates and would otherwise qualify under section 420-a of the real property tax law.

Authorizes the town board to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest if exemption is granted.

Takes effect immediately upon enactment.