NY S07392

Authorizes the assessor of the town of Saugerties to accept a late application from Ronald Epstein for an enhanced STAR real property tax exemption for the 2013 tax roll.

Directs the assessor to review the late application as if it had been filed by the applicable deadline, notwithstanding any provisions of real property tax law or regulations.

Permits the assessor to grant the exemption and make appropriate corrections to the tax roll if Mr. Epstein would otherwise qualify.

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

Takes effect immediately upon enactment.