NY A07458

Authorizes the assessor of the town of Ramapo, Rockland County, to accept a late real property tax exemption application from Sister Servants of Mary Immaculate Inc. for the 2022-2023 assessment rolls.

Allows the application to be reviewed as if it had been timely filed by the taxable status date, covering 2022-2023 school taxes and all 2022 and 2023 general taxes for the property at 92 Eagle Valley Road, Sloatsburg (tax map section 03/38.41, block 1, lot 1-3).

Requires approval by the town board of Ramapo before the assessor may grant the exemption and make corrections to the tax roll.

Permits the applicable governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, liens, or interest if the exemption is granted.

Takes effect immediately upon enactment.