NY A07751

Authorizes the assessor of the town of Ramapo to accept a late real property tax exemption application from Cong Yeshiva Zera Yakov, Inc. for the 2018 and 2019 assessment rolls.

Applies to a parcel located at 101 West Carlton Road in Ramapo (Rockland County tax map section 49.17, block 2, lot 21).

Requires the assessor to review the late application as if it had been timely filed by the applicable taxable status dates.

Allows the assessor, with town board approval, to grant a full tax exemption and make corrections to the assessment rolls if the organization qualifies.

Permits the town to refund any taxes paid and cancel remaining taxes, fines, penalties, interest, or tax liens at the discretion of the governing body or tax department.