STATE OF NEW YORK
        ________________________________________________________________________

                                        10434--B

                   IN ASSEMBLY

                                      May 24, 2024
                                       ___________

        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. McGowan) --
          read once and referred to the Committee on Real Property  Taxation  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee -- again reported  from  said  committee
          with  amendments, ordered reprinted as amended and recommitted to said
          committee

        AN ACT authorizing Kolel Rachmistrivka to receive retroactive real prop-
          erty tax exempt status

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the  assessor  of the town of Ramapo is hereby authorized to accept from
     3  Kolel Rachmistrivka an application  for  exemption  from  real  property
     4  taxes  pursuant  to  section  420-a  of  the  real property tax law with
     5  respect to the 2021, 2022 and  2023  assessment  rolls  for  the  parcel
     6  conveyed to such organization located at 2 Hopal Lane, hamlet of Monsey,
     7  town  of  Ramapo, county of Rockland, otherwise known as Rockland county
     8  parcel ID section 56.07 block 4 lot 38.  If  accepted,  the  application
     9  shall  be  reviewed  as if it had been received on or before the taxable
    10  status date established for such roll.
    11    If satisfied that such organization would  otherwise  be  entitled  to
    12  such  exemption  if  such  organization  had  filed  an  application for
    13  exemption by the appropriate taxable status  date,  the  assessor,  upon
    14  approval by the town board of Ramapo, may make appropriate correction to
    15  the  subject  rolls. If such exemption is granted and such organization,
    16  therefore, shall have paid any tax with respect to  the  subject  rolls,
    17  the  applicable  governing  body  or  tax  department  may,  in its sole
    18  discretion, provide for the refund of those taxes paid and cancel  those
    19  taxes, fines, penalties, liens or interest remaining unpaid.
    20    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15614-05-4