NY A10218

Authorizes the assessor of Hornell, Steuben County to accept a late application for real property tax exemption from St. Ann's Academy under section 420-a of the real property tax law for the 2013-2014 assessment roll.

Applies to the parcel at 41 Genesee Street, Hornell (tax map reference number 151.72-01-008.000) owned by the not-for-profit corporation.

Permits the assessor to grant the exemption and correct the tax rolls upon approval by the Hornell city council, if the organization would have qualified had it filed by the appropriate taxable status date.

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

Takes effect immediately upon enactment.