S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  9746

                          I N  A S S E M B L Y

                            January 21, 2010
                               ___________

Introduced by M. of A. JAFFEE -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to authorize the Community Outreach Center to file an application
  for a real property tax exemption

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Ramapo is hereby authorized to  accept  from
the  Community  Outreach  Center, an application for exemption from real
property taxes pursuant to section 420-b of the real  property  tax  law
for the 2008 assessment roll for the parcel owned by such not-for-profit
organization  which is located in the town of Ramapo at 11 Remsen Avenue
in the village of Monsey, otherwise known as section 56.10, block 2, lot
22. If accepted, such application shall be reviewed as if  it  had  been
received on or before the taxable status date established for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty  for  which  it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for  the
next  ensuing  assessment  rolls and (ii) would otherwise be entitled to
such exemption  if  such  organization  had  filed  an  application  for
exemption  by  the  appropriate taxable status date, the assessor of the
town of Ramapo, upon approval by the town board of such town, may  grant
exemption  from  all  taxation beginning with the date of acquisition of
the property by such organization and make appropriate correction to the
subject rolls. If exemption is granted and such  organization  therefore
shall have paid any tax with respect to the subject rolls, the governing
body  or  tax  department  may,  in its sole discretion, provide for the
refund of those taxes paid and cancel taxes, fines, penalties or  inter-
est remaining unpaid.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15446-01-0