NY A08607

Authorizes the assessor of New Rochelle, Westchester County, to accept a retroactive real property tax exemption application from Beth El Synagogue Center for the 2019-2020 assessment roll for the parcel at 68 Old Orchard Road.

Permits the assessor to review the late application as if it had been timely filed on or before the taxable status date for the 2019-2020 roll.

Allows the assessor, with approval from the New Rochelle City Council, to grant the exemption if the organization would otherwise qualify under section 462 of the real property tax law.

Authorizes the city to refund taxes already paid by the organization and cancel any unpaid taxes, fines, penalties, liens, or interest at the governing body's discretion.

Takes effect immediately upon enactment.