NY A11152

Authorizes the Haverstraw town assessor to accept a late tax exemption application from Hi Tor Animal Care Center, Inc. for the 2017 assessment roll, despite missing the normal taxable status date deadline.

Applies to property located at 221 Ramapo Road in West Haverstraw, identified as Rockland County tax map section 26.11, block 2, lot 58.

Exemption must be reviewed as if the application had been timely filed, and may be granted if the assessor determines the organization qualifies under section 420-a of the real property tax law, with town board approval.

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

Takes effect immediately upon enactment.