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

                                  9748

                          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 Pilgrim Wesleyan Church to retroactively apply
  for a real property tax exemption for certain property in the town  of
  Ramapo, county of Rockland

  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,  county  of  Rockland,  is  hereby
authorized  to accept from the Pilgrim Wesleyan Church an application or
renewal application for exemption from real property taxes  pursuant  to
section  420-a of the real property tax law for the 2008-2009 assessment
rolls, for the parcel owned  by  such  not-for-profit  church  which  is
located  at  57-59  Main Street, village of Spring Valley in the town of
Ramapo, county of Rockland, otherwise known as Rockland county tax  map,
section  57.39, block 1, lot 4.  If accepted, the application or renewal
application shall be reviewed as if it had been received  on  or  before
the taxable status date established for such rolls.
  If  satisfied that such not-for-profit organization would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application or renewal application for exemption by  the  appropriate
taxable  status  date,  the  assessor,  upon approval by the Ramapo town
board, may make appropriate correction to the  subject  rolls.  If  such
exemption  is  granted and such organization, therefore, shall have paid
any tax with respect to the subject rolls, the applicable governing body
or tax department may, in its sole discretion, provide for the refund of
those taxes paid and cancel those taxes,  fines,  penalties,  liens,  or
interest 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.
                                                           LBD15443-01-0