NY A09326

Authorizes the assessor of the town of Monroe, Orange County to accept a late real property tax exemption application from Cong Chevra Kadisha Anash, Inc. for the 2010 and 2011 assessment rolls.

Applies to the parcel located at 58 Raywood Drive, Monroe (Orange County tax map section 43, block 3, lots 8 and 9) owned by the not-for-profit organization.

Allows the application to be reviewed as if it had been timely filed by the taxable status date, provided the assessor determines the organization would otherwise qualify for exemption under section 420-a of the real property tax law and the Monroe town board approves.

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

Takes effect immediately upon enactment.