Authorizes Congregation RSK to receive retroactive real property tax exempt status

This bill authorizes the town of Ramapo to grant retroactive real property tax exemption to Congregation RSK for the 2021-2022 tax year. The legislation allows 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, the town board may grant the exemption and refund any taxes already paid, while also canceling associated fines, penalties, and interest. The measure applies specifically to the property located at 68 Highview Road in Monsey and takes effect immediately upon passage.