NY A08360

Authorizes the Town of Ramapo assessor to accept a late application for real property tax exemption from Konbit Neg Lakay Inc. of Spring Valley for the 2016-2017 assessment roll.

Permits the application to be reviewed as if it was timely filed by the taxable status date for the property located at 16 E. Church Street, Ramapo (Rockland County tax map section 57.39, block 2, lot 32.1).

Allows the assessor, with Town Board of Ramapo approval, to grant the exemption from all taxation and make corrections to the tax roll if the organization qualifies under section 420-a of the Real Property Tax Law.

Empowers the governing body or tax department to refund taxes already paid and cancel unpaid taxes, fines, penalties, interest, or tax liens in their sole discretion if exemption is granted.

Takes effect immediately upon enactment.