Authorizes Congregation RSK to receive retroactive real property tax exempt status

This bill allows Congregation RSK to receive a retroactive exemption from real property taxes for the 2021-2022 tax period. It authorizes the town assessor to review the congregation's application as if it had been filed on time, provided the organization would have qualified under existing laws. If approved by the Town Board, the congregation could receive a refund of any taxes already paid and have related penalties or liens removed. The legislation applies specifically to the property located at 68 Highview Road in Monsey, Rockland County.