NY S08127

Authorizes the assessor of Ramapo, Rockland County to accept a late tax exemption application from Bais Malka HASC LLC, a not-for-profit organization, for the 2013 and 2014 assessment rolls.

Allows the application to be reviewed as if it had been filed by the required taxable status dates despite being submitted late.

Permits the assessor, with approval from the town board of Ramapo, to grant exemption from all taxation for the property located at 46 Grandview Ave., Ramapo (tax map section 41.20, block 2, lot 41) if the organization otherwise qualifies.

Authorizes the town to refund any taxes already paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at the governing body's discretion if exemption is granted.

Takes effect immediately upon enactment.