NY S07926

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

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

Exemption is available under section 420-a of the real property tax law if the assessor, with approval from the Hornell city council, determines the organization would have qualified if the application had been timely filed.

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.