NY S07788

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

Permits the assessor to review the late application as if it had been filed by the applicable deadline, notwithstanding normal filing deadline requirements

Allows the assessor, upon approval by the town board of Ramapo, to grant tax exemption effective from the date the not-for-profit acquired the property if it meets exemption eligibility requirements

Authorizes the town governing body or tax department to refund any taxes already paid on the subject roll and cancel remaining unpaid taxes, fines, penalties, or interest at their discretion

Takes effect immediately upon enactment