NY S03462

Authorizes the assessor of the town of New Windsor, Orange County to accept a late application for real property tax exemption from the International We Love U Foundation for the 2022 assessment roll.

Applies to the parcel located at 18 Snake Hill Road in New Windsor, identified as Orange County Tax Map district section 9, Block 1, Lot 104.2.

Allows the assessor to review the application as if it had been received by the required taxable status date deadline and may grant exemption upon approval by the New Windsor town board if the organization qualifies.

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

Takes effect immediately upon enactment.