NY A07953

Authorizes the assessor of the town of Clarkstown, Rockland County, to accept a late real property tax exemption application from the Nyack Union Free School District for the 2020 assessment roll.

Applies to the parcel owned by the school district at 366 North Highland Avenue (Route 9W) in Upper Nyack, identified as Rockland County tax map section 59.16, block 2, lot 2.

Permits the assessor to review the application as if it were filed by the taxable status date deadline and grant the exemption if the school district would otherwise qualify under section 406 of the real property tax law.

Allows the applicable governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest associated with the property.

Takes effect immediately upon enactment.