Authorizes Yeshivas Nachlas Sofrim to receive retroactive real property tax exempt status, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8161
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               May 16, 2025
                                ___________
 
 Introduced  by  Sen.  WEBER  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT in relation to authorizing the assessor of the  town  of  Ramapo,
   county  of  Rockland, to accept an application for a real property tax
   exemption from Yeshivas Nachlas Sofrim

   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 Yeshivas Nachlas Sofrim  Inc.  an  application
 for  exemption from real property taxes pursuant to section 420-a of the
 real property tax law with respect to the 2022-2023 assessment rolls for
 all of the 2022-2023 school taxes and all of the 2022 and  2023  general
 taxes  for  the parcel owned by such organization located at 66 Highview
 Road, town of Ramapo, county of Rockland, otherwise  known  as  Rockland
 county tax map section 56.06, block 1, lot 14. If accepted, the applica-
 tion shall be reviewed as if it had been received on or before the taxa-
 ble status date established for such assessment roll.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption  if  such  organization  had  filed  an  application  for
 exemption  by  the  appropriate  taxable status date, the assessor, upon
 approval by the town board of Ramapo, may make appropriate correction to
 the subject roll. If such exemption is granted  and  such  organization,
 therefore, shall have paid any tax with respect to the subject roll, 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.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13083-02-5