NY S07781

Authorizes the town of Ramapo assessor to accept a late tax exemption application from Antrim Players, Inc., a not-for-profit organization, for the 2011, 2012, and 2013 assessment rolls.

Allows the application for the property at 15 Spook Rock Road, Wesley Hills (section 41.05, block 1, lot 23) to be reviewed as if it had been filed by the required taxable status date.

Permits the assessor to grant the exemption upon approval by the Ramapo town board if the organization would have qualified for exemption under section 420-a of the real property tax law.

Authorizes the town or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.