NY S06379

Authorizes the assessor of the town of Ramapo, Rockland County, to accept a retroactive application from Upper Room House of Worship for a real property tax exemption under section 420-a of the real property tax law for the 2009 assessment roll.

The exemption applies to property located at 118 Bethune Boulevard in Ramapo, identified as Rockland County tax map section 57.24, block 1, lot 38.

The assessor must review the retroactive application as if it had been received by the taxable status date for the 2009 roll, and may grant the exemption upon approval by the Ramapo town board if the organization qualifies.

If the exemption is granted, the applicable governing body or tax department may refund taxes already paid and cancel any remaining unpaid taxes, fines, penalties, liens, or interest at its discretion.

The act takes effect immediately upon enactment.