NY A10061

Authorizes the assessor of Ramapo to accept a late tax exemption application from International Christian Fellowship for the 2011 assessment roll property located at 506 Haverstraw Road (section 48.07, block 1, lot 52)

Permits the application to be reviewed as if filed by the applicable deadline, notwithstanding the normal filing deadline for such applications

Allows the assessor, with town board approval, to grant exemption from all taxation beginning from the date the not-for-profit acquired the property if it qualifies under section 420-a of the real property tax law

Authorizes the town to refund any taxes already paid or cancel outstanding taxes, fines, penalties, or interest at the sole discretion of the governing body or tax department

Takes effect immediately upon enactment