STATE OF NEW YORK
        ________________________________________________________________________
                                         7952--B
            Cal. No. 1519
                    IN SENATE
                                      May 31, 2016
                                       ___________
        Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee discharged and said bill committed to the Committee on Rules
          --  ordered to a third reading, amended and ordered reprinted, retain-
          ing its place in the order of third reading -- passed  by  Senate  and
          delivered  to  the  Assembly, recalled, vote reconsidered, restored to
          third reading, amended and ordered reprinted, retaining its  place  in
          the order of third reading
        AN  ACT  to  authorize  Congregation  Divrei  Chaim of Monsey to file 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:
     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  Congregation Divrei Chaim of Monsey an application  for  exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law for the 2013-2014 and 2014-2015 assessment  rolls,  for  the  parcel
     6  located in the Town of Ramapo at 61 Carlton Rd, otherwise known as Rock-
     7  land  county  tax map section 49.18, block 2, lot 32.1. If accepted, the
     8  application shall be reviewed as if it had been received  on  or  before
     9  the taxable status dates established for such rolls.
    10    If  satisfied  that  such  school  would otherwise be entitled to such
    11  exemption if such school had acquired the subject property and filed  an
    12  application  for  exemption  by the appropriate taxable status date, the
    13  assessor, upon approval by the Town Board of Ramapo, may grant exemption
    14  from all taxation and make appropriate corrections to the subject rolls.
    15  If such exemption is granted and such school therefore shall  have  paid
    16  any  tax  with  respect  to  the subject roll, the governing body or tax
    17  department may, in its sole discretion, provide for the refund of  those
    18  taxes  paid  and  cancel  any  taxes, fines, penalties, interest, or tax
    19  liens 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.
                                                                   LBD15558-06-6