NY A08566

Authorizes the Town of Ramapo assessor in Rockland County to accept a late application for real property tax exemption from Yeshivas Nachlas Sofrim Inc. for the property at 66 Highview Road

Applies to the 2022-2023 assessment rolls, covering 2022-2023 school taxes and 2022-2023 general taxes

Requires the application to be reviewed as if it had been filed on time by the taxable status date

Grants the assessor authority to correct the tax roll upon approval by the Ramapo Town Board if the organization would have qualified for exemption under section 420-a of real property tax law

Allows for discretionary refunds of taxes already paid and cancellation of unpaid taxes, fines, penalties, liens, or interest if exemption is granted