NY A08129

Authorizes the Legal Aid Society of Northeastern New York to apply retroactively for a real property tax exemption for the 2014 assessment roll for the parcel located at 40 New Street in Saratoga Springs.

Directs the city assessor to accept and review the exemption application as if it had been filed by the taxable status date, notwithstanding any other law.

Requires the assessor, upon approval by the Saratoga Springs city council, to grant the exemption if the organization qualifies and would have been entitled to it had it filed timely.

Authorizes the applicable governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest at its discretion.

Takes effect immediately upon enactment.