NY S06378

Authorizes the assessor of the town of Ramapo in Rockland County to accept a retroactive real property tax exemption application from Congregation Ahavas Yisrael for the 2009 assessment roll for property located at 972 Chestnut Ridge Road (Rockland County tax map section 67.8, block 1, lot 73)

Allows the late application to be reviewed as if it had been timely filed by the applicable taxable status date

Permits the assessor to grant the exemption upon approval by the town board if the not-for-profit organization would have qualified had it applied on time

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

Takes effect immediately upon enactment