Authorizes the assessor of the town of Ramapo to accept an application for a real property tax exemption from Lev Teen Center

Lev Teen Center can seek tax relief

Effective immediately upon enactment, the law lets Ramapo’s assessor accept Lev Teen Center’s late property tax exemption application. It covers 161 Viola Road in Suffern, Rockland County, identified as tax map section 49.10, block 1, lot 7. Relief covers the 2022–2023 assessment rolls: all 2022–2023 school taxes and all 2022 and 2023 general taxes. An accepted application must be reviewed as though filed by the deadline for each assessment roll. The assessor must find that the center qualified by that deadline; tax roll corrections also need Ramapo Town Board approval. If the exemption is granted, officials may refund paid taxes and cancel unpaid taxes, fines, penalties, liens, or interest. Refunds and cancellations are discretionary, not guaranteed. This relief benefits the center, not household taxpayers directly.