S 8161: Authorizes Yeshivas Nachlas Sofrim to receive retroactive real property tax exempt status.

  
  STATE OF NEW YORK ________________________________________________________________________ 8161 2025-2026 Regular Sessions  IN SENATE 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: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the town of Ramapo, county of Rockland, is hereby 3 authorized to accept from Yeshivas Nachlas Sofrim Inc. an application 4 for exemption from real property taxes pursuant to section 420-a of the 5 real property tax law with respect to the 2022-2023 assessment rolls for 6 all of the 2022-2023 school taxes and all of the 2022 and 2023 general 7 taxes for the parcel owned by such organization located at 66 Highview 8 Road, town of Ramapo, county of Rockland, otherwise known as Rockland 9 county tax map section 56.06, block 1, lot 14. If accepted, the applica- 10 tion shall be reviewed as if it had been received on or before the taxa- 11 ble status date established for such assessment roll. 12 If satisfied that such organization would otherwise be entitled to 13 such exemption if such organization had filed an application for 14 exemption by the appropriate taxable status date, the assessor, upon 15 approval by the town board of Ramapo, may make appropriate correction to 16 the subject roll. If such exemption is granted and such organization, 17 therefore, shall have paid any tax with respect to the subject roll, the 18 applicable governing body or tax department may, in its sole discretion, 19 provide for the refund of those taxes paid and cancel those taxes, 20 fines, penalties, liens or interest remaining unpaid. 21 § 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