S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         6379

                                   I N  S E N A T E

                                   February 2, 2012
                                      ___________

       Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government

       AN ACT to authorize the assessor of the town of Ramapo, in the county of
         Rockland, to accept a retroactive application for a real property  tax
         exemption for a parcel owned by the Upper Room House of Worship

         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, in the county of Rockland, is hereby
    3  authorized to accept from Upper Room House of Worship an application for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property tax law for the 2009 assessment roll, for the parcel  owned  by
    6  such  organization located at 118 Bethune Boulevard in the town of Rama-
    7  po, otherwise known as Rockland county tax map, section 57.24, block  1,
    8  lot 38. If accepted, the application shall be reviewed as if it had been
    9  received on or before the taxable status date established for such roll.
   10    If  satisfied that such not-for-profit organization would otherwise be
   11  entitled to such  exemption  if  such  not-for-profit  organization  had
   12  acquired  the property and filed an applicant by the appropriate taxable
   13  status date, such assessor, upon approval by the town board of the  Town
   14  of Ramapo, may make appropriate corrections to the subject roll. If such
   15  exemption  is  granted and such organization, therefore, shall have paid
   16  any tax with respect to the subject roll, the applicable governing  body
   17  or tax department may, in its sole discretion, provide for the refund of
   18  those  taxes  paid  and  cancel those taxes, fines, penalties, liens, or
   19  interest remaining unpaid.
   20    S 2. This act shall take effect immediately.



        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14269-01-2