NY S08161

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

Applies retroactively 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 by the original taxable status date deadline

Allows the assessor, with town board approval, to correct the assessment roll and grant the exemption under section 420-a of the real property tax law (religious, educational, or charitable organization exemption)

Permits refund of taxes already paid and cancellation of unpaid taxes, fines, penalties, liens, or interest at the discretion of the governing body or tax department