S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10059
 
                           I N  A S S E M B L Y
 
                               March 6, 2020
                                ___________
 
 Introduced by M. of A. JAFFEE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  in relation to authorizing Hamaspik of Rockland County, Inc. to
   file with the town of Ramapo assessor an application for certain  real
   property tax exemptions
 
   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  Hamaspik of Rockland County, Inc. an application for exemption from
 real property taxes pursuant to section 420-a of the real  property  tax
 law  for the 2017 assessment roll, for the parcel located in the Town of
 Ramapo at 324 Route 59, otherwise  known  as  Town  of  Ramapo  tax  map
 section  57.45,  block  1,  lot 5. If accepted, the application shall be
 reviewed as if it had been received on  or  before  the  taxable  status
 dates established for such roll.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption if such organization had acquired  the  subject  property
 and filed an application for exemption by the appropriate taxable status
 date, the assessor, upon approval by the Town Board of Ramapo, may grant
 exemption  from  all  taxation  and  make appropriate corrections to the
 subject roll. If such exemption is granted and such organization  there-
 fore  shall  have  paid  any  tax  with respect to the subject roll, the
 governing body or tax department may, in its  sole  discretion,  provide
 for  the  refund of those taxes paid and cancel any taxes, fines, penal-
 ties, interest, or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15690-01-0