NY S05857

Authorizes the assessor of the city of Saratoga Springs to accept a retroactive real property tax exemption application from the Legal Aid Society of Northeastern New York for the 2014 assessment roll for property located at 40 New Street in Saratoga Springs.

Permits the assessor to review the application as if it had been timely filed by the taxable status date for the 2014 roll, notwithstanding normal filing deadlines.

Allows the assessor, with approval from the Saratoga Springs city council, to grant the exemption and make appropriate corrections to the tax roll if the organization qualifies.

Authorizes the city to refund any taxes paid on the subject property and cancel unpaid taxes, fines, penalties, liens, or interest at the discretion of the governing body or tax department.

Takes effect immediately upon enactment.