NY S07359

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

Requires the late application to be reviewed as if it had been filed by the taxable status date, and permits the assessor to grant exemption if the organization would otherwise qualify.

Requires approval from the New Rochelle City Council before the assessor may grant the exemption and make corrections to the assessment roll.

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

Takes effect immediately upon enactment.