NY A10172

Authorizes the assessor of the town of Ramapo, Rockland County, to accept a late real property tax exemption application from the Spring Valley Church of the Nazarene, Inc. for the 2019-2020 and 2020-2021 assessment rolls.

Applies to the parcel located at 11 East Church Street, Spring Valley (Rockland County tax map section 57.39, block 2, lot 35), with the application to be reviewed as if filed by the applicable taxable status date.

Allows the assessor to grant exemption under Real Property Tax Law section 420-a and make appropriate corrections to the assessment rolls upon approval by the Town Board of Ramapo.

Permits the town's governing body or tax department to refund any taxes already paid by the church and cancel unpaid taxes, fines, penalties, interest, or tax liens at its sole discretion.

Takes effect immediately upon enactment.