NY A10852

Authorizes the assessor of the town of Scarsdale to accept a retroactive real property tax exemption application from Scarsdale Congregational Church for the 2015-2016 and 2016-2017 assessment rolls for the parcel at 47 Woods Lane.

Allows the application to be reviewed as if it had been filed on or before the applicable taxable status dates for those assessment years.

Requires the Scarsdale town assessor, with approval from the town board, to grant the exemption if the church would otherwise qualify under Real Property Tax Law section 462.

Permits the applicable governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest at its sole discretion if the exemption is granted.

Takes effect immediately upon enactment.