NY S06377

Authorizes the assessor of the town of Ramapo, Rockland County to accept a late exemption application from the village of Airmont for real property taxes under section 406 of the real property tax law for the 2009 assessment roll

Applies to the parcel at 22 Stillo Drive in the village of Airmont (Rockland County tax map section 55.20, block 1, lot 29.21)

Requires the late application to be reviewed as if it had been timely filed by the taxable status date, subject to assessor approval and town board authorization

Permits the applicable governing body or tax department to refund any taxes already paid and cancel remaining unpaid taxes, fines, penalties, liens, or interest if the exemption is granted

Takes effect immediately upon enactment