NY A05113

Authorizes the assessor of the town of Saugerties to accept a late application from Ronald Epstein for an enhanced STAR real property tax exemption under section 425 of the real property tax law for the 2013 tax roll.

Requires the assessor to review the late application as if it had been timely filed and grant the exemption if Epstein would otherwise qualify.

Permits the governing body or tax department to refund previously paid taxes and cancel any remaining unpaid taxes, fines, penalties, or interest if the exemption is granted after payment.

Takes effect immediately upon enactment.