NY S08114

Authorizes the assessor of the town of Ossining, Westchester County, to accept a late application for real property tax exemption from the House of Refuge Apostolic Church for property at 81 Croton Avenue (section 89.015, block 3, lot 34) for the 2007 assessment roll.

Allows the application to be reviewed as if it were received by the taxable status date deadline, notwithstanding the normal filing deadlines under section 420-a of the real property tax law.

Permits the assessor, with town board approval, to grant exemption from the date the church acquired the property if the church acquired title between the 2007 and next assessment roll taxable status dates and would otherwise qualify for exemption.

Authorizes the town governing body or tax department to refund taxes paid by the church and cancel any remaining unpaid taxes, fines, penalties, or interest at its discretion.

Takes effect immediately upon enactment.