Bill > S08161

This bill authorizes the assessor of the town of Ramapo in Rockland County to accept a retroactive real property tax exemption application from Yeshivas Nachlas Sofrim Inc. for a property located at 66 Highview Road. Specifically, the bill allows the organization to apply for a tax exemption under section 420-a of the real property tax law for the 2022-2023 assessment rolls, covering both school and general taxes, even though the application is being submitted after the standard deadline. If the assessor determines that the organization would have been eligible for the exemption had they filed on time, and the Ramapo town board approves, the tax rolls can be corrected retrospectively. Furthermore, if the organization has already paid taxes for this period, the relevant governing body or tax department may refund those taxes or cancel any remaining unpaid taxes, fines, penalties, liens, or interest. The bill would take effect immediately upon passage, providing a legal pathway for the yeshiva to obtain retroactive tax-exempt status.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8161