NY A10060

Authorizes the Antrim Players, Inc., a not-for-profit organization, to file a late application for real property tax exemption with the Town of Ramapo assessor for property located at 15 Spook Rock Road, Wesley Hills (section 41.05, block 1, lot 23)

Allows the assessor to review the application as if it had been filed by the taxable status date for the 2011, 2012, and 2013 assessment rolls

Permits the assessor, upon approval by the Ramapo town board, to grant the exemption and make corrections to the assessment rolls if the organization qualifies under section 420-a of the real property tax law

Authorizes the applicable governing body or tax department to refund taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest in its sole discretion if exemption is granted

Takes effect immediately upon enactment